STRENGTHENING TRAINING PROFESSIONAL ETHICS IN ACCOUNTING - AUDITING AT BACHELOR LEVEL IN VIETNAMESE UNIVERSITIES

Abstract

The research goal of identifying factors influencing the enhancement of professional ethics education in accounting and auditing for undergraduate students at Vietnamese universities, this study analyzes and measures the impact of each factor. The study utilizes a mixed method approach, including qualitative research and expert interviews, to establish the research model, questionnaire, and formal measurement scale for quantitative research. The expert interviews have resulted in the elimination of certain measurement scales and the introduction of new ones to improve the questionnaire and research model. The research model consists of five independent factors: information technology, training programs, legal regulations, ethical awareness, and university characteristics, with one dependent factor being professional ethics education in accounting and auditing for students. Based on the research model, the authors will conduct surveys and collect data for analysis using statistical software. Research results show that there are 5 factors that impact in the same direction to help enhance professional ethics education in accounting and auditing: ¹ ethical awareness, ² training programs, ³ legal regulations, ⁴ university characteristics, ⁵ information technology. The level of impact of each factor and policy implications are presented by the author in the research article.