Accounting curriculum at Banking Academy of Vietnam- Current situation and recommendations for the ongoing development in 2021- 2025

Abstract

The paper provides an overview of the accounting curriculum in Banking Academy of Vietnam with 3 main principles in its building and continuous improvement: (1) compare to accounting curriculum in a well-known university, (2) have a pathway to integrate IFRS in the curriculum, and (3) cooperate closely with international professional organizations. The curriculum has been continuously updated with changes in professional standards like IFRS and other trends in accounting education. However, a comparative study on the curriculum of Banking Academy of Vietnam and other prestigious accounting programs also reveals some areas for improvement such as enhancing the link between overall learning outcomes and main components of the program (technical components, general education…), the distinction between core values of the university and incremental value in each program, discussing more deeply on global citizen, long-life learning, community responsibility or ethic. The paper also recommends the application of International Education Standards issued by IFAC as well as cooperation with professional bodies in ongoing curriculum improvement.