Accounting is one of the fields greatly affected by the Industrial Revolution 4.0 in general and the digital transformation trend in particular. However, the digital transformation process will also be a weakness if domestic accounting and auditing training activities do not adapt promptly and keep up with the practical requirements of social needs. Job opportunities in the accounting industry will shrink due to increased labor productivity and increasing support technologies, leading to a decrease in the need for traditional accountants. This paper focuses on clarifying the shortcomings and difficulties in accounting training activities by surveying 120 accounting lecturers teaching at domestic universities. Research results show that there are six existing factors and difficulties in accounting training activities due to the digital transformation process, including: facilities, lecturer capacity, training programs, teaching methods. teaching, assessment methods and practice and practice activities. Based on the survey results, we propose recommendations for training activities due to the impact of digital transformation at universities in Vietnam.
목차
Abstract 1. INTRODUCTION 2. METHODOLOGY 3. RESULTS 3.1 Infrastructure 3.2 Lecturer capacity 3.3 Training program 3.4 Teaching method 3.5 Evaluation method 3.6 Internship activities 4. RECOMMENDATIONS FOR ACCOUNTING TRAINING ACTIVITIES DURING THE DIGITAL TRANSFORMATION PROCESS 4.1 Infrastructure 4.2 Lecturer capacity 4.3 Training program 4.4 Teaching method 4.5 Evaluation method 4.6 Internship activities 5. CONCLUSION 6. ACKNOWLEDGEMENT REFERENCES
키워드
Digital transformationTrainingAccounting majorFinancial reportinguniversity
저자
Thi Huyen Tran [ Lecturer, Faculty of Accounting-Finance, Dong Nai Technology University, Dong Nai, Vietnam ]
Corresponding author
Hoang Tuan Nguyen [ Innovation Division, Dong Nai Institute for Innovation, Dong Nai, Vietnam ]
Quoc Cuong Nguyen [ Innovation Division, Dong Nai Institute for Innovation, Dong Nai, Vietnam ]
국제문화기술진흥원 [The International Promotion Agency of Culture Technology]
설립연도
2009
분야
공학>공학일반
소개
본 진흥원은 문화기술(Culture Technology) 관련 산·학·연·관으로 구성된 비영리 단체이다. 문화기술(CT)은 정보통신기술(ICT), 문화적 사고 기반의 예술, 인문학, 디자인, 사회과학기술이 접목된 신융합기술(New Convergence Technology, NCT)로 정의한다. 인간의 삶의 질을 향상시키고, 진보된 방향으로 변화시키고, 문화기술 관련 분야의 학술 및 기술의 발전과 진흥에 공헌하기 위하여, 제3조의 필요한 사업을 행함을 그 목적으로 한다.
간행물
간행물명
International Journal of Advanced Culture Technology(IJACT)
간기
계간
pISSN
2288-7202
eISSN
2288-7318
수록기간
2013~2025
등재여부
KCI 등재
십진분류
KDC 600DDC 700
이 권호 내 다른 논문 / International Journal of Advanced Culture Technology(IJACT) Volume 12 Number 1