THE TRANSFORMATION OF ACCOUNTING COMPETENCIES IN RESPONSE TO DIGITALIZED GREEN SUPPLY CHAINS: IMPLICATIONS FOR ACCOUNTING EDUCATION IN VIET NAM
DOI:
https://doi.org/10.62985/j.huit_ojs.vol26.no3E.682Keywords:
Green supply chain, accounting competencies, digital transformation, ESG, accounting education.Abstract
In the context of Viet Nam’s accelerating digital transformation alongside its commitments to sustainable development—particularly the goal of achieving net-zero emissions—green supply chains are increasingly emerging as a strategic priority for enterprises. This transition imposes new requirements on accounting human resources, extending beyond the traditional role of providing financial information to include the ability to measure environmental costs, monitor carbon emissions, analyze ESG data, and ensure information transparency to support supply chain management. However, accounting education programs in Viet Nam remain largely oriented toward traditional financial accounting, while areas such as environmental accounting, carbon accounting, sustainability reporting, and digital data management have not yet been fully and systematically integrated. Employing a qualitative research approach based on literature review and contextual analysis in Viet Nam, this study identifies a significant gap between the competencies required for accountants in digitalized green supply chains and the content of current training programs. This gap is reflected in three key dimensions: technical competencies, digital and data integration competencies, and strategic and managerial competencies. Based on these findings, the study proposes a competency framework for accounting that aligns with the requirements of green supply chains in the context of digital transformation. It also suggests directions for restructuring accounting education programs toward the integration of sustainability accounting, digital technologies, and supply chain management, thereby contributing to the advancement of green economic development in Viet Nam.
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