Đổi mới phương pháp đào tạo kế toán của Việt Nam trong giai đoạn hội tụ chuẩn mực kế toán Việt Nam (VAS) và chuẩn mực báo cáo tài chính quốc tế (IFRS)=Innovating accounting training and education in Vietnam amid the convergence of Vietnam Accounting Standards (VAS) and International Financial Reporting Standards (IFRS)

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Tác giả: Thị Thùy Trang Nguyễn

Ngôn ngữ: vie

Ký hiệu phân loại:

Thông tin xuất bản: Tạp chí Công thương, 2024

Mô tả vật lý: tr.388-393

Bộ sưu tập: Metadata

ID: 475608

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Bài viết này sẽ phân tích về những thay đổi trong chương trình đào tạo và phương pháp giảng dạy ngành Kế toán tại các trường đại học ở Việt Nam giai đoạn thực hiện đề án “Áp dụng Chuẩn mực Báo cáo Tài chính Quốc tế (IFRS) vào Việt Nam”. Việc áp dụng IFRS không chỉ tác động đến nghề kế toán, kiểm toán ở Việt Nam mà còn ảnh hưởng đến hệ thống đào tạo kế toán. Tác giả sẽ lần lượt phân tích các vấn đề như: tác động của việc áp dụng IFRS đối với giáo dục kế toán lên chương trình giảng dạy, phương pháp giảng dạy và phương pháp đánh giá kết quả học tập cũng như những khó khăn thách thức mà giảng viên và sinh viên phải đối mặt. Vai trò của các trường đại học và các cơ quan chuyên môn trong việc thúc đẩy giáo dục IFRS tại Việt Nam cũng sẽ được làm rõ. Qua đó, tác giả đề xuất ra các giải pháp để giải quyết các khó khăn này. Những phân tích trong bài viết này có thể đóng vai trò là kim chỉ nam cho các nhà giáo dục và hoạch định chính sách ở Việt Nam nhằm nâng cao chất lượng đào tạo kế toán và chuẩn bị cho sinh viên tốt nghiệp ngành kế toán, đáp ứng nhu cầu của nghề kế toán toàn cầu.This literature review delved into the shifts within accounting education and training brought about by the adoption of International Financial Reporting Standards (IFRS) in Vietnam. The implementation of IFRS has not only influenced the accounting sector in Vietnam but has also left its mark on the training and educational framework for accounting. The review scrutinized the effects of IFRS adoption on accounting education, encompassing changes in curriculum, instructional methodologies, learning outcomes, and the obstacles educators and students encounter. Additionally, it examined the roles played by universities and professional organizations in fostering IFRS education within Vietnam. The insights gleaned from this review can guide educators and policymakers in Vietnam, aiding them in enhancing the caliber of accounting education and preparing accounting graduates to meet the demands of the global accounting arena. This review is expected to add to the expanding body of research concerning the influence of IFRS adoption on accounting education, contributing to a deeper comprehension of the transformations occurring in Vietnam.

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