Kinh nghiệm quốc tế trong xây dựng chương trình đào tạo cử nhân kế toán và khuyến nghị cho Học viện Ngân hàng

Abstract

Using content analysis method, the paper analyses relevant guidance in accounting education
provided by professional accounting associations (mainly by IFAC), standards and criteria for accounting
programs of different accreditation organizations, public information on accounting undergraduate programs
of some prestigious universities. The analysis determines common trends in accounting education,
including: implementing learning outcomes approach, role of professional accounting organizations,
experiential learnings, IFRS. The paper recommends that Banking Academy of Vietnam (as well as other
universities) should consider carefully to select relevant and appropriate guidance in designing accounting
program, learning outcomes and curriculum in line with outcomes based education, push up cooperation
with professional associations, be balanced between professional requirements and research orientation in
curriculum, integrate industrial training and experiential learning throughout the program, and be updated
with international standards and practices in accounting field.