DIGITAL TRANSFORMATION IN CORPORATE ACCOUNTING: THEORETICAL FRAMEWORK AND EVALUATION CRITERIA

Tóm tắt

Digital transformation has emerged as an inevitable trend in corporate development, with accounting being one of the sectors most profoundly impacted by technological advancements. The integration of digital technologies in accounting not only automates financial information processing but also enhances the timeliness of data provision, thereby providing robust support for corporate governance. This article systematizes the theoretical foundations of digital transformation within the accounting function and synthesizes evaluation criteria for assessing digital maturity, based on frameworks proposed by international organizations and Vietnamese regulatory policies. Furthermore, the study analyzes the role of internal organizational resources including human capital, IT infrastructure, financial capacity, and leadership strategy, in driving the digital transformation process in accounting. The research findings contribute to clarifying the theoretical landscape of digital accounting and serve as a comprehensive reference for further academic inquiry and the practical implementation of digital initiatives in corporate accounting.

Digital transformation; Digital accounting; Accounting digital transformation; Internal organizational resources; Corporate digital maturity.