Perceived internationalization of accounting education: the case of Vietnam

IF 2.3 Q2 BUSINESS, FINANCE

Asian Review of Accounting Pub Date : 2022-08-31 DOI:10.1108/ara-04-2022-0108

T. Nguyen, D. Phan, Greeni Maheshwari

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Abstract

PurposeThe authors explore the state of internationalization of accounting education as perceived by accounting academics, accounting employers, and accounting students in Vietnam. Based on data collected, authors draw recommendations to better facilitate internationalization of accounting education in Vietnam.Design/methodology/approachWith a qualitative approach, the authors use content analysis (materials from 27 universities) and semi-structured interviews (28 participants) to explore the state of internationalization of accounting education as perceived by academics, employers, and students in Vietnam.FindingsThe authors identify the extent of and challenges in internationalization of accounting education in Vietnam, including language barrier, teaching approach, and budgetary constraints. Practical recommendations are drawn to help overcome challenges and facilitate progress.Originality/valueThe study integrates two fields of research: accounting and education, particularly through addressing in-depth perspectives of a broad range of stakeholders in addition to a detailed examination of archival contents. Practical recommendations are proposed for short term, medium term, and long term.

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会计教育国际化：以越南为例

目的探讨越南会计学者、会计雇主和会计专业学生对会计教育国际化的看法。根据收集的数据，作者提出了更好地促进越南会计教育国际化的建议。设计/方法/方法采用定性方法，作者使用内容分析（来自27所大学的材料）和半结构化访谈（28名参与者）来探索学术界认为的会计教育国际化状态，作者确定了越南会计教育国际化的程度和挑战，包括语言障碍、教学方法和预算限制。提出了切实可行的建议，以帮助克服挑战并促进进展。独创性/价值该研究整合了两个研究领域：会计和教育，特别是通过深入研究广泛利益相关者的观点，以及对档案内容的详细审查。针对短期、中期和长期提出了切实可行的建议。

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来源期刊

Asian Review of Accounting BUSINESS, FINANCE-

CiteScore

3.20

自引率

25.00%

发文量

期刊介绍： Covering various fields of accounting, Asian Review of Accounting publishes research papers, commentary notes, review papers and practitioner oriented articles that address significant international issues as well as those that focus on Asia Pacific in particular.Coverage includes but is not limited to: -Financial accounting -Managerial accounting -Auditing -Taxation -Accounting information systems -Social and environmental accounting -Accounting education Perspectives or viewpoints arising from regional, national or international focus, a private or public sector information need, or a market-perspective or social and environmental perspective are greatly welcomed. Manuscripts that present viewpoints should address issues of wide interest among accounting scholars internationally and those in Asia Pacific in particular.