Perceived internationalization of accounting education: the case of Vietnam

Tra My Nguyen, Duc Phan and Greeni Maheshwari

Asian Review of Accounting, 2022, vol. 31, issue 1, 114-130

Abstract: Purpose - The 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/approach - With 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. Findings - The 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/value - The 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.

Keywords: Accounting education; International accounting; IFRS; Vietnam (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:eme:arapps:ara-04-2022-0108

DOI: 10.1108/ARA-04-2022-0108

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