Perceived internationalization of accounting education: the case of Vietnam

• Published in: Asian review of accounting Vol. 31; no. 1; pp. 114 - 130
• Main Authors: Nguyen, Tra My, Phan, Duc, Maheshwari, Greeni
• Format: Journal Article
• Language: English
• Published: Bingley Emerald Publishing Limited 09.02.2023; Emerald Group Publishing Limited
• Subjects: Accounting; Colleges & universities; Curricula; Funding; Globalization; Higher education; International Financial Reporting Standards; Principles; State budgets; Teachers; Teaching; Vietnam; Vietnam; Accounting education; IFRS; International accounting
• ISSN: 1321-7348; 1758-8863
• DOI: 10.1108/ARA-04-2022-0108

PurposeThe 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/approachWith 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.FindingsThe 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/valueThe 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.