Governance and compliance in accounting education in Vietnam - case of a public university

Bui, B, Hoang, H, Phan, D and Yapa, P 2017, 'Governance and compliance in accounting education in Vietnam - case of a public university', Accounting Education, vol. 26, no. 2, pp. 265-290.


Document type: Journal Article
Collection: Journal Articles

Title Governance and compliance in accounting education in Vietnam - case of a public university
Author(s) Bui, B
Hoang, H
Phan, D
Yapa, P
Year 2017
Journal name Accounting Education
Volume number 26
Issue number 2
Start page 265
End page 290
Total pages 25
Publisher Routledge
Abstract Prior research suggests that despite the mass development of higher education in Vietnam recently, the quality of higher education is declining. This study aims to understand the impact of the education reform on the quality of university accounting education by investigating the involvement of different stakeholders in accounting education within one leading university in Vietnam. The findings from the interviews of key stakeholders suggest that accounting education in Vietnam is driven by reduced state control, growing institutional autonomy and increasing external guidance. This has come at the expense of reduced academic self-governance as lecturers have discretion in curriculum delivery at the individual course level, but little input into the decision-making at the school or university level and minimal participation in the curriculum development process. The findings enable regulators and decision-makers to better understand the dynamics between stakeholders in accounting education to enhance accounting graduates' competencies and outcomes.
Subject Accounting Theory and Standards
Keyword(s) accounting education
compliance
Governance
higher education reform
institutional autonomy
DOI - identifier 10.1080/09639284.2017.1286603
Copyright notice © 2017 Informa UK Limited, trading as Taylor & Francis Group
ISSN 0963-9284
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