Page 798 - ISC PROCEEDINGS 21.4

Reference
[1]. Ahmad, M., Abdul Latif, N. E., et al. (2024). Trends in digital and critical thinking
skills research in millennial accountant profession. Information Management and Business
Review.
https://www.researchgate.net/publication/380381171_Trends_in_Digital_and_Critical_T
hinking_Skills_Research_in_Millennials_Accountant_Profession_A_Bibliometric_Analysis
[2]. BlackLine. (2020). The future of accounting: Evolving skills for digital finance.
BlackLine Research Report.
[3]. Chartered Accountants Australia and New Zealand (CAANZ). (2019). The future
of talent: Opportunities unlimited. CAANZ.
[4]. CPA Australia. (2019). The impact of technology on the desired skills of early
career accountants. Retrieved from https://www.cpaaustralia.com.au/-
/media/project/cpa/corporate/documents/tools-and-resources/business-
management/the-impact-of-technology-on-the-desired-skills-of-early-career-
accountants.pdf
[5]. Li, K. C., Wong, B. T. M., & Liu, M. (2024). Features and patterns of teaching and
learning innovations in open and distance learning universities. Education and Lifelong
Development Research, 1(1), 15–22.
[6]. Nguyen, Sinh Cuc. (2014). Human resource accounting – Accounting for the
most valuable asset of enterprises. Journal of Political Theory, (2).
[7]. Prime Minister of Vietnam. (2024). Decision No. 1705/QĐ-TTg approving the
Education Development Strategy to 2030, with a vision to 2045.
[8]. Sage. (2019). Fast track to the future: Digital skills accountants need. Sage
Research Report.
[9]. Tan, L. M., & Laswad, F. (2025). Employability skills required of accountants.
Journal of Accounting Education. https://repo.uum.edu.my/id/eprint/21015/
[10]. Tiron-Tudor, A., & Labaditis, P. (2025). Future-ready digital skills in the AI era:
Bridging market demands and student expectations in the accounting profession.
Technological Forecasting and Social Change.
https://ideas.repec.org/a/eee/tefoso/v215y2025ics0040162525001362.html
[11]. UNESCO. (2024). Perspectives on distance education: Lifelong learning and
digital transformation. UNESCO Publishing.
[12]. UCLA Statistical Consulting Group. (2024). Multilevel modeling with Stata.
Retrieved from
https://stats.oarc.ucla.edu/stata/output/regression-analysis/.
[13]. UOTP Marketing. (2025). Accounting skills and employability in the digital era.
Internal report.
[14]. Vaoiu, C. I., Cornescu, A., & Motoniu, I. D. (2010). Human resource accounting:
Accounting for the most valuable asset of an enterprise.
[15]. Vietnam Digital Readiness Report. (2022). Vietnam digital readiness report
2022[14] Vietnam Association of Certified Public Accountants (VACPA). (2024). VACPA
implements a talent development program for the accounting and auditing profession.
Retrieved from https://tapchikinhtetaichinh.vn/vacpa-va-hanh-trinh-nuoi-duong-nhan-
tai-cho-nghe-ke-toan-kiem-toan.html

797