DEVELOPING SUSTAINABLE ACCOUNTING COMPETENCIES FOR FUTURE ACCOUNTANTS: A DELPHI STUDY ON THE EDUCATION-PRACTICE GAP IN VIETNAM

Abstract

This study aims to identify the requisite sustainable accounting competency framework and to evaluate the gap between university curricula and practical demands in Vietnam. Employing a three-round Delphi method with a panel of 18 multi-disciplinary experts, the research successfully established a comprehensive competency framework comprising 35 core elements and confirmed the existence of a significant gap between education and practice. The findings reveal a profound deficiency in knowledge of international sustainability reporting standards and in specialized practical skills, such as the measurement of environmental impacts. These findings offer a substantial empirical basis for academic institutions to reform their curricula, for corporations and professional bodies to develop training programs, and for policymakers to enhance the regulatory framework. This, in turn, contributes to elevating the quality of accounting human resources to meet the demands of national sustainable development.