ĐÀO TẠO KẾ TOÁN TRONG KỶ NGUYÊN SỐ: XU HƯỚNG, THÁCH THỨC VÀ GIẢI PHÁP TẠI VIỆT NAM

The Fourth Industrial Revolution, with AI, Big Data, blockchain and cloud computing, not only innovates technology but also restructures the accounting profession, reshaping the roles, skills and requirements for human resources. International research (IFAC, 2025; ACCA, 2024) shows that more than 60% of traditional accounting processes can be automated, while the need for accountants with digital capabilities, critical thinking, data analysis and strategic consulting capabilities becomes a key factor. In this context, accounting training in Vietnam needs to overcome the traditional “record-keeping - reporting” model to develop comprehensive, interdisciplinary and internationally integrated capabilities, while addressing challenges such as gaps with international standards, limited teaching methods, digital capabilities of lecturers, lack of connection with businesses and professional organizations, and barriers to foreign languages and integration. On that basis, the article proposes a synchronous strategic solution system: (i) innovating training programs integrating digital technology, data analysis and management; (ii) applying modern pedagogical methods, including blended learning, case study analysis, simulation and project-based learning; (iii) developing teaching staff, improving technological capacity and critical thinking; (iv) building an effective cooperation ecosystem between schools, businesses and international professional organizations; (v) forming a digital learning environment, open learning materials, digital accounting labs and deploying cloud accounting software, to equip students with practical, analytical and strategic thinking skills. These analyses and recommendations not only guide the innovation of accounting training programs and methods, but also aim to improve the quality of Vietnamese accounting human resources, develop digital capacity and critical thinking, and meet the requirements of international integration. At the same time, these proposals are consistent with Circular 02/2025/ TT-BGDDT, reflecting the spirit of Resolution 57- NQ/TW (2024) on breakthroughs in science and technology development, innovation and national digital transformation, as well as Resolution 71-NQ/ TW (2025) on focusing on creating breakthroughs in the field of education and training.