Core Competences and Integration of Information Technology into Accounting Program in Vietnamese Higher Education

Abstract

Although professional organizations, accrediting bodies, accounting educators, and academics have defined the core for the success of accounting careers, there are very few studies in emerging economies like Vietnam that are interested in this topic. In recent years, the Vietnamese government has built education projects to improve the quality of higher education. One of the prioritized projects is to develop a framework of core competencies for various curriculums. In this context, our study investigates which core competencies and information technology (IT) should be designed in the accounting curriculum. The analyzing results from data of 207 accounting professionals and seventy-one employers in the accounting discipline indicate essential points in designing an accounting program that relates to core competencies and IT integration into the program. These findings are valuable for stakeholders of the universities to develop core competencies within the accounting curriculum.