A study on impact of accounting education on improving the quality of human resource accounting

Nghiên cứu về tác động của giáo dục kế toán đối với việc nâng cao chất lượng nguồn nhân lực kế toán

Tóm tắt

To develop human resources in accounting and auditing in sufficient quantity and quality assurance based on renewal and enhancement of training and fostering; the combination of specialized training and refresher training and higher education to create high-quality human resources. At the same time, the enhancement of international integration, the establishment of close ties, and mutual recognition between Vietnam and other countries in the region, the world, and international organizations. The main aim of this paper was to address issues related to the inadequacies of the existing curriculum and pedagogies that could adversely affect the role of accountants in this increasingly hostile business environment. Using mixed research methodology, the research identifies the factors influencing the early success of graduates’ careers. Discussion on the pertaining issues in the accounting education system led to a suggestion that the existing curriculum and pedagogies be revamped. The accounting curriculum should be broadened to ensure that a broad array of generic skills, knowledge and professional attributes can be developed in accounting graduates. Moreover, to reinforce the learning process, changes in the pedagogies were inevitable. These changes were expected to bring about significant improvements to the quality of accounting graduates to ensure that they could perform exceptionally when they enter the profession.