Impact of AI adoption on the digital workplace and accounting education for university students

Accounting profession has recently been undergoing a global revolution driven by the rapid advancement of artificial intelligence (AI). This study investigates impact of AI adoption on the digital workplace and accounting education for future labour entrants in Vietnam. We examined data from 322 Vietnam university students - the future generation labour entrants in 2025. Using PLS-SEM analysis, we identified the mediating role of digital workplace in the relationship of impact of AI adoption on accounting education for the next generation accounting workforce within an emerging economy context, that have not empirical evidence in previous researchs. Results have significant implications for educational institutions, universities, businesses, and policymakers. Findings underscore the importance of enhancing students’ perceptions and accounting curricula to align with the AI-driven era, including improvements in infrastructure and workforce readiness.