Kế toán viên - kiểm toán viên trong kỷ nguyên số

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Tác giả: Thu Hương Nguyễn

Ngôn ngữ: vie

Ký hiệu phân loại:

Thông tin xuất bản: Tạp chí Khoa học Kiến trúc & Xây dựng, 2024

Mô tả vật lý: tr.98

Bộ sưu tập: Metadata

ID: 479300

Thêm vào giỏ

Cuộc cách mạng công nghiệp (CMCN) lần thứ 4 (viết tắt là CMCN 4.0) có tác động lớn, toàn diện đến mọi đối tượng, mọi ngành hay lĩnh vực kinh tế. Với ngành Kế toán – Kiểm toán (KTKT), cuộc CMCN 4.0 đã và đang làm thay đổi môi trường, điều kiện làm việc của ngành. Nó giúp cho công việc KTKT không bị giới hạn bởi khoảng cách địa lý, điều đó có nghĩa là KTKT viên tại Việt Nam có thể thực hiện công việc KTKT ở bất kỳ quốc gia nào trên toàn thế giới và ngược lại (nếu cá nhân, tổ chức thực hiện công việc KTKT đó đáp ứng đủ các điều kiện). Như vậy, đây vừa được coi là cơ hội và cũng là thách thức đối với bất kỳ ai muốn trở thành một Kế toán viên hay Kiểm toán viên tại Việt Nam, họ cần chuẩn bị cho mình những điều kiện để có thể đáp ứng điều kiện hành nghề quốc tế, để nâng cao vị thế bản thân và mở rộng phạm vi hành nghề. Bài viết trình bày một số yêu cầu mới đối với nhân lực ngành KTKT trong thời kỳ kỷ nguyên số nhằm giúp các kế toán viên, kiểm toán viên hiện tại và tương lai hoàn thiện bản thân để cải thiện chất lượng nhân lực ngành KTKT. Abstract The 4th Industrial Revolution (abbreviated as Industry 4.0) has a great and comprehensive impact on all subjects, industries or economic fields. To the Accounting - Auditing, the Industry 4.0 has been changing its working environment and working conditions. It helps the accounting - auditing work to avoid being limited by geographical distance, i.e accountants and auditors in Vietnam can perform the accounting - auditing work in any countries in the world and vice versa (if the individuals or organizations performing the accounting - auditing work meet all the conditions). Therefore, this is both considered an opportunity and also a challenge for anyone who wants to become an accountant or an auditor in Vietnam. They need to prepare themselves to be able to meet the conditions for international practice, to enhance their self-status and expand practice scope. The paper presents some new requirements for the human resources of Accounting - Auditing industry in the digital age to help current and future accountants, auditors to perfect themselves so as to improve the quality of human resources of Accounting - Auditing industry.

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