Facing the challenges of global economic integration, the quality of accountants is considered a
prominent issue in schools having bachelor’s in accounting programs. Equipping students with
accounting knowledge and skills is critically essential to enable students to find jobs, increase their
competitiveness and meet the requirements of integration. The research was conducted on 482
fouth-year accounting students of the University of Labour and Social Affairs (ULSA) to assess the
current state of accounting knowledge and skills of students in relation to the output standard,
compared to the National Qualifications Framework of Vietnam and the Standards framework of
Southeast Asian countries. The results showed that, basically, the knowledge and skills of the
accounting students of the ULSA are at the level of applicability. However, they need to acquire
additional knowledge to catch up with international standards such as preparing and presenting
international financial statements, professional ethics, social responsibilities. Additional skills need
to be acquired by students to adapt with globalization are respecting others’ cultures, adaptability
in multicultural environment, independent and professional working style.
15 trang |
Chia sẻ: Thục Anh | Ngày: 24/05/2022 | Lượt xem: 223 | Lượt tải: 0
Nội dung tài liệu Evaluation of knowledge and skills of ULSA accounting graduates in the globalization period, để tải tài liệu về máy bạn click vào nút DOWNLOAD ở trên
Comparing attainment levels of accounting skills
(Source: Compiling from research results)
3.46 3.47 3.45
3
3.2
3.4
3.6
3.8
4
4.2
4.4
1. Financial planning skills,
compiling statistics, taxation in
business operations
2. Skills related to marketing,
business culture, establishing,
monitoring business activities
3. Skills related to corporate
governance
Min
ULSA
Max
3.49
3.32
3.44 3.46
3.59
3
3.2
3.4
3.6
3.8
4
4.2
4.4
1. Conforming with
laws and standards
in accounting
2. Collecting,
classifying,
providing
information in
accordance with
accounting laws and
accounting standards
3.Implementing an
accounting
information system
that meets the
requirements of
corporate
governance
4. Skills of using
accounting software
5. Skills of joining
and coordinating
with audit
organizations
Min
ULSA
Max
248
The National Qualifications Framework of Vietnam and the ASEAN’s Framework
require accounting skills to be level 4 (having done practice or implementation with mean from
3.41 to 4.2). Compared with the attainment level of accounting students of ULSA, it can be
seen that students has reached this level, with a mean from 3.44 to 3.59. However, the level
of practicing and implemetation has value of mean near the lowest level. The highest variation
is the skills of collecting, classifying and organizing accounting information in accordance
with the laws, accounting standards (mean = 3.32), reaching level 3 "ability to apply" and the
lowest variation is the skills of collaborating with the audit organizations (mean = 3.59).
Perceptional skills
Fig. 7. Comparing attainment levels of perceptional skills
(Source: compiling from research results)
According to National Qualifications Framework of Vietnam and frameworks of
ASEAN, computer skills, foreign language, writing skills, presentation of report is required at
the 4 which means having done practice and implementation (mean from 3.41 to 4.2). With
these skills, students of ULSA have achieved the required attainment level, however, it were
close to minimum value, mean from 3.48 to 3.55. Writing skill and presentation skills got the
highest mean which was 3.55. With kills of learning from the job, accounting students of
ULSA got the lower levels with mean of 3.48.
Behavioral skills
3.55
3.50
3.53
3.50 3.51 3.48
3
3.2
3.4
3.6
3.8
4
4.2
4.4
1. Skills of
writing and
presentation of
reports
2. Basic computer
skills and using
office applications
3. Foreign
language skills
(TOEIC over 400
points)
4. Analysis skills:
discovering,
analyzing and
solving problem
5. Assessment
skills: self-
assessment,
required skills at
work
6. Ability to
participate in
studying,
continuous
learning at work
Min
ULS
A
Max
249
Fig. 8. Comparing attainment levels of behavioral skills
(Source: Compiling from research results)
In terms of behavioral skills, the attainment levels of accounting students of ULSA
were 3.49 and 3.51, consistent with Level 4 which means “having done practice or
implementation” by the National Qualifications Framework of Vietnam and Framework of
ASEAN, but the mean’s value was close to the minimum value.
Thus, in term of skills, students of ULSA achieved the highest attainment level in socio-
economic skills and soft skills with mean of having done practice or implementation.
However, students achieved lower attainment levels in skills related to accounting and
enterprises’ activities, mostly at application level. When compared with National
Qualifications Framework of Vietnam and Framework of ASEAN, students of ULSA
achieved the required levels which is level 4 “having done practice or implementation”, except
“skills of collecting, classifying and creating accounting in accordance with accounting laws
and accounting standards” had mean = 3.32, achieved level 3 “ability to apply”, lower than
level 4 as requirement of National Qualifications Framework of Vietnam and Framework of
ASEAN. Apart from skills required in output standards, other necessary skills that graduate
students of ULSA do not have such as professional manners, social responsibilities of,
respecting cultural differences, adaptability in different organizations.
4. Conclusions and Policy Implications
Based on the survey results of attainment level of knowledge and skills of the ULSA’s
students compared with the output standards, and the National Qualifications Framework
of Vietnam and Frameworks of ASEAN, following solutions are proposed:
Adjusting output standards
Firstly, the university needs to identify training objectives as the basis for developing
the output standards. The identification of training objectives and development of output
standards should be based on the required standards of highly qualified human resources
according to international standards so that trained students are not only qualified to work in
3.49 3.51
3
3.2
3.4
3.6
3.8
4
4.2
4.4
1. Ability to adapt to new
circumstances, having action plans,
thinking creatively
2. Cooperating with colleagues,
negotiating, discussing and defending
personal views
Min
ULSA
Max
250
Vietnam but also have the ability to work in countries in the AEC region. The output
standards must meet international standards for academic competence, career skills, ability
to communicate in English and computer skills.
Secondly, the university needs to put additional time and requirements for subjects
including English and Information Technology to ensure that students are able to
communicate in English fluently and use English in research and preparing reports in
specialized English, at least achieving intermediate level 3/6 (equivalent to B1 in European
framework). Using office applications and some popular accounting software is critical.
Thereby, the university needs to supply additional knowledge to meet integration
requirements such as preparing of consolidated financial statements, international financial
statements and professional ethics. Students are required to achieve such knowledge at
minimum level of ability to analyze and synthesize.
Thirdly, the university needs to enhance the skills to help students adapt in integrated
environment. Skills that need to be supplemented include: organizational adaptation,
commitment to the public interests, professionalism in the workplace, social responsibilities
of the accountants, respecting cultural differences among countries, professional working
style, independence and confidence in the competitive environment. These skills need to be
achieved at the minimum level of having done practice or implementation.
Adjusting contents, training programs
Firstly, Training programs should be designed in open-ended direction. The contents
of the training program need to be updated so that learners will access modern and practice
knowledge through the programs
Secondly, Training programs must increase the opportunities of professional practice,
practicing soft skills so that graduate students can meet market demand.
Thirdly, the university needs to increase time and enhance subjects’ contents to meet
requirements of integration.
Fourthly, the university needs to supply additional subjects to meet integration
requirements: accounting standards of international financial statements, training
standardized professional ethics of accountants.
Training skills
Firstly, according to training programs of the university, lecturers need to direct
objectives and attainment levels in required skills for students in subjects.
Secondly, the university should organizes and train self-study skills, self-practice for students
Thirdly, to enhance practical exposure of students, the university needs to organize
visits to enterprises. Fourthly, the university should promote development of clubs, enhance
extra-curricular activities to develop skills. Youth Union, Student Union can create a
playground for students to develop their presentation skills such as speaking contests,
creativity contests, talent contests.
251
In short, in the process of equipping students with knowledge and skills, universities
recently need to focus more on skill development, softening knowledge and hardening skills
through practice, practice in the learning process.
5. References
Doan, N. P. A., Le, T. N. (2016), Innovation of accounting training in Vietnam in the
trend of integration. Proceedings of the National Scientific Seminar on Accounting and
Auditing in the context of Vietnam joining TPP and AEC. National Economics University
Publishing House, Hanoi.
Dang, N. H., Nguyen, D. Q., Nguyen, V. L., Pham, A. T., Nguyen, Q. C., (2016), Current
situation and recommendations to improve the quality of accounting bachelor training in AEC
integration conditions – In case of Hanoi University of Industry. Proceedings of the National
Scientific Seminar on Accounting and Auditing in the context of Vietnam joining TPP and AEC.
National Economics University Publishing House, Hanoi.
The government (2016), Decision No. 1982/QD-TTg dated October 18, 2016, of the
Prime Minister on approval for Vietnamese qualifications framework.
Hanoi University of Industry (2017), Consulting opinions on output standards in level 3
according to CDIO. Seminar of Hanoi University of Industry, September 2017.
Hair, F.J., Anderson, E.R., Tatham, L.R., and Black, C.W. (1998). Multivate data
analysis, Fifth edition, New Jersey: Prentice hall International, Inc.
Pham, T. M. H. (2016), National Qualifications Framework and Challenges To
Vocational Educational Of Vietnam, Magazine of Labor and Social Affairs, No. 535,
September 2016.
Owlia, M.S. and E.M. Aspinwall (1996), A framework for the dimensions of quality
in higher education. Quality Assurance in Education, 4(2): 12-20.
Truong, T. H., Nguyen, T. N., Nguyen, L. S. (2016), Improving the capacity of
accounting and auditing teachers - key factors to increase the quality of audit accounting
training in the context of integration. National Conference on Accounting and Auditing in
the context of Vietnam joining TPP and AEC. National Economics University Publishing
House, Hanoi.
do-quoc-gia--co-hoi-va-thach-thuc-doi-voi-giao-duc-nghe-nghiep-Viet-Nam/Default.aspx
Framework-January-2016.pdf
Các file đính kèm theo tài liệu này:
- evaluation_of_knowledge_and_skills_of_ulsa_accounting_gradua.pdf