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Introduction: Analytics in Accounting and Auditing Read chapter Read first chapter

2023 | OriginalPaper | Chapter

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

Authors : Thuy Thu Nguyen, Lan Anh Nguyen, Michael Kend, Van Anh Thi Pham

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

Publisher: Springer Nature Singapore

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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.

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Metadata
Title
The Challenges Facing Vietnamese Accountants and Auditors with the Adoption of Emerging Technologies
Authors
Thuy Thu Nguyen
Lan Anh Nguyen
Michael Kend
Van Anh Thi Pham
Copyright Year
2023
Publisher
Springer Nature Singapore
Book
Handbook of Big Data and Analytics in Accounting and Auditing

Print ISBN: 978-981-19-4459-8

Electronic ISBN: 978-981-19-4460-4

Copyright Year: 2023

DOI
https://doi.org/10.1007/978-981-19-4460-4_3