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

In: Handbook of Big Data and Analytics in Accounting and Auditing

Author

Listed:
  • Thuy Thu Nguyen

    (National Academy of Public Administration)

  • Lan Anh Nguyen

    (RMIT University)

  • Michael Kend

    (RMIT University)

  • Van Anh Thi Pham

    (Hanoi Academy of Finance)

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.

Suggested Citation

  • Thuy Thu Nguyen & Lan Anh Nguyen & Michael Kend & Van Anh Thi Pham, 2023. "The Challenges Facing Vietnamese Accountants and Auditors with the Adoption of Emerging Technologies," Springer Books, in: Tarek Rana & Jan Svanberg & Peter Öhman & Alan Lowe (ed.), Handbook of Big Data and Analytics in Accounting and Auditing, chapter 0, pages 41-63, Springer.
    • Handle: RePEc:spr:sprchp:978-981-19-4460-4_3
    DOI: 10.1007/978-981-19-4460-4_3
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