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Vietnam Corporate Accounting Education in Universities
- 作者：
- Busuioc, Andrei
- 关键词：
- BUSINESS LAW AND REGULATION; ACCOUNTING STANDARDS; CORPORATE GOVERNANCE; ACCOUNTING EDUCATION; ACCOUNTING AND AUDITING; Report; Rapport; Informe;
- 年份：
- 2019
- 出版地：
- Washington,USA
- 语种：
- English
- 摘要：
- Vietnam's economic growth, among the most rapid in the region, has been supported by a boom in corporate sector development and direct foreign investment and as a consequence an increasing demand for accounting and auditing professionals. To sustain this growth and ensure strong private sector development in the face of increasing regional and international integration and the demands of a knowledge-based economy, a major priority of the government is to develop the labor force. Country legal accounting framework moves toward international standards and pressures the universities to reform the curricula. Available data on the size of the accounting profession in Association of Southeast Asian Nations (ASEAN) countries clearly shows Vietnam closer to the bottom of the scale. The Government of Vietnam has undertaken significant efforts to improve accounting education and introduce outcome-based education. A review of accounting and auditing faculties and schools of economic universities confirms further dedicated reform work is needed. The main technical competence areas, in particular foreseen in international education standards (IES) initial professional development - technical competence are well covered at bachelor's degree level, but the required learning outcomes for almost all areas need improvements. Following the analysis of the current situation and from the perspective of the international good practices and applied benchmarks, a structured approach to reforming accounting education in Vietnam is presented in this report. This report aims at providing observations and recommendations on education of corporate accounting at Universities. To meet the public sector's demand for qualified accountants, a similar assessment of accounting education for public sector will be needed.
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