Nghiên cứu tổng quan về chuẩn mực báo cáo tài chính quốc tế trong đào tạo kế toán=Overview of international financial reporting standards in accounting education

0 Người đánh giá. Xếp hạng trung bình 0

Tác giả: Thị Nguyệt Ngọc Đoàn, Thị Thúy Hằng Tạ, Thị Kim Chi Trần

Ngôn ngữ: vie

Ký hiệu phân loại:

Thông tin xuất bản: Nguồn nhân lực và An sinh xã hội, 2024

Mô tả vật lý: tr.45-50

Bộ sưu tập: Metadata

ID: 243989

Thêm vào giỏ

Nghiên cứu này tìm hiểu về Chuẩn mực Báo cáo Tài chính quốc tế (IFRS) trong đào tạo kế toán toàn cầu. Nghiên cứu sử dụng dữ liệu mở từ OpenAlex để phân tích xu hướng theo thời gian từ năm 2005 đến nay, tác giả và quốc gia nào có ảnh hưởng về nghiên cứu IFRS trong đào tạo kế toán trên toàn cầu, đồng thời xác định khoảng trống nghiên cứu trong bối cảnh Việt Nam. Kết quả nghiên cứu chỉ ra từ 2005-2008, số lượng nghiên cứu về IFRS trong đào tạo kế toán rất ít, sau đó bùng nổ trong giai đoạn 2009-2013 khi IFRS được áp dụng rộng rãi và tích hợp vào chương trình đào tạo. Các quốc gia phát triển như Hoa Kỳ, Úc và Vương quốc Anh dẫn đầu về các công bố các nghiên cứu IFRS trong chương trình đào tạo kế toán. Các nghiên cứu tập trung vào tác động của IFRS đối với chương trình đào tạo kế toán. Tuy nhiên, nghiên cứu về IFRS trong đào tạo kế toán tại Việt Nam còn hạn chế với hai công bố quốc tế về chủ đề này. Nghiên cứu này nhấn mạnh tầm quan trọng của việc mở rộng nghiên cứu IFRS tại Việt Nam nhằm chuẩn hóa giáo dục theo các tiêu chuẩn quốc tế, giúp sinh viên kế toán sẵn sàng hơn cho nền kinh tế toàn cầu hóa.This research investigates the role of International Financial Reporting Standards (IFRS) in the context of global accounting education. Utilizing open data from OpenAlex, the study analyzes trends from 2005 to the present, identifying influential authors and countries in IFRS research related to accounting training worldwide, while also pinpointing research deficiencies specific to Vietnam. The findings indicate that the volume of studies on IFRS in accounting education was minimal from 2005 to 2008, followed by a significant increase between 2009 and 2013, coinciding with the broader adoption and integration of IFRS into educational curricula. Leading the way in publishing IFRS-related studies are developed nations such as the United States, Australia, and the United Kingdom, with a primary focus on the effects of IFRS on accounting education. However, research pertaining to IFRS in the context of accounting training in Vietnam remains scarce, with only two international publications addressing this subject. This study underscores the necessity of enhancing IFRS research in Vietnam to align educational standards with international benchmarks, thereby better equipping accounting students for a globalized economic landscape.

1. Đọc trực tuyến

1. Đọc trực tuyến

Tạo bộ sưu tập với mã QR