The Challenges Facing Vietnamese Accountants and Auditors with the Adoption of Emerging Technologies

Thuy Thu Nguyen, Lan Anh Nguyen (), Michael Kend () and Pham Van Anh Thi ()
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Thuy Thu Nguyen: National Academy of Public Administration
Lan Anh Nguyen: RMIT University
Michael Kend: RMIT University
Pham Van Anh Thi: Hanoi Academy of Finance

Chapter Chapter 3 in Handbook of Big Data and Analytics in Accounting and Auditing, 2023, pp 41-63 from Springer

Abstract: Abstract There are many potential factors that are causing challenges in using emerging technologies in accounting and auditing in developing economies. This study focuses specifically on the transitional emerging economy of Vietnam and just some of the factors are discussed that have been identified as limiting the implementation and usage of emerging technologies in accounting and auditing. To focus on this aim, prior literature was used to collate, summarize, and analyze studies, which broadened the usual goal of directed content analysis, which is to extend theory. The strategy of selecting relevant articles (both academic and from practice) to be reviewed, consisted of a combination of the main concepts of the challenges in using emerging technologies in accounting and auditing. As research relating to emerging technology is still gaining prominence, where necessary, online searching for supplementary information were accessed from the websites of accessible sources such as the ‘Big Four’ audit firms and professional accounting bodies. We report that in this developing economy, in the Vietnamese context, there are some major challenges we believe are significantly related to emerging technology adoption and usage in the accounting and auditing fields.

Keywords: Emerging Technologies; Accounting; Auditing; Document Review; Vietnam (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-981-19-4460-4_3

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DOI: 10.1007/978-981-19-4460-4_3

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