Factors affecting the learning efficiency of studying financial accounting subjects of students majoring in accounting

Abstract

The objective of the study is to determine the factors that affect the effectiveness of studying Financial Accounting for students majoring in accounting. Research data was collected from 327 students and lecturers who are studying and teaching in the Accounting major training program in Vietnam. The study used a combination of two expert interview methods and a survey method, then tested the linear regression model through SPSS software to identify factors that affect the effectiveness of studying Financial Accounting of students majoring in accounting in Vietnam. As a result, there are 6 factors that directly affect learning effectiveness (Facilities, Class participation, Learning methods, Self-study ability, Teaching methods, Family and society). At the same time, research and propose proposals and solutions to help relevant parties such as schools, host faculties, lecturers, parents, students, and related sectors have a basis to develop quality development policies. training quality, improving learning efficiency, ensuring compliance with the trends of the times, meeting the resource needs of society and contributing to national construction.