INNOVATING CONTENT AND METHODOLOGY OF FINANCIAL ACCOUNTING EDUCATION IN VIETNAMESE UNIVERSITIES FOR MEETING INTERNATIONAL INTEGRATION

Abstract

Financial accounting is a compulsory subject in the curriculum of accounting at the Vietnamese universities. This subject provides students financial accounting knowledge and the accounting practicing skills in the future. In the trend of international integration, accounting graduates have to achieve learning outcomes of knowledge, skills and attitudes in order to satisfy the domestic and foreign organizations. This poses a challenge for Vietnamese universities in the renewal of content and teaching methods of financial accounting courses, especially when the majority of the comments at a seminar on "IFRS - Orientation and roadmap for application in Vietnam "organized by the Ministry of finance agreed with the roadmap for International Financial Reporting Standards applicaton in Vietnam from 2020.
The paper presents the current status of financial accounting teaching at the Vietnamese universities and solutions in innovating content and teaching methods in order to improve the education quality of accounting students in the trend of international integration.