THE QUALITY OF UNDERGRADUATE ACCOUNTING TRAINING IN HIGHER EDUCATION INSTITUTIONS

Authors

  • Vu Thi The University of Labour and Social Affairs
  • Vu Thi Lan University of Labour and Social Affairs
  • To Xuan Dan University of Business and Technology
  • Mai Quynh Phuong Electric Power University https://orcid.org/0009-0005-2968-2185

DOI:

https://doi.org/10.18623/rvd.v23.n4.4902

Keywords:

Total Quality Management (TQM) Theory, Human Resource Management, Quality Accounting Graduates, University, Accountant

Abstract

In the context of international integration and digital transformation in higher education, the demand for high-quality accounting bachelor's degree training is becoming increasingly urgent. This requires higher education institutions to improve their training programs to ensure graduates meet labor market demands and enhance competitiveness. This article analyzes, evaluates, and measures the quality of accounting bachelor's degree training in higher education institutions. The research sample consists of final-year students and alumni of higher education institutions majoring in accounting. We use a quantitative research method with the support of SPSS statistical software. The results show that the quality of accounting bachelor's degree training reaches a level of 3.044 on a 5-point Likert scale, reflecting a fairly average assessment of training quality by students. This indicates that students have a certain level of satisfaction but still desire improvement, especially in practical skills—a core element for the accounting profession. Overall, the quality of training has reached an acceptable level, but it is not truly outstanding in the context of increasingly high professional demands. This result is also consistent with the previous study's observation that the quality of university training in general and accounting in particular needs significant improvement in practical skills, application, and engagement with businesses (Jackling & De Lange, 2009). Based on the research results, we propose several recommendations for higher education institutions to improve the quality of accounting bachelor's degree training.

References

Becker, G. S. (1993). Human capital: A theoretical and empirical analysis. University of Chicago Press.

Deming, W. E. (1986). Out of the crisis. MIT Press.

Freeman, R. E. (1984). Strategic management: A stakeholder approach. Pitman.

Jongbloed, B., Enders, J., & Salerno, C. (2008). Higher education and its communities. Higher Education, 56(3), 303–324.

Hair, J. F., Joseph, F. Jr., Anderson, Rolph E., Tatham, Ronald L. and Black, Wiliam C., (1998), Multivariate data analysis, 5th edition, Prentice Hall, Upper Saddle River, NJ.

Hair, J., Black, W., Babin, B. & Anderson, R. (2009), Multivariate data analysis, Prentice-Hall, New York, USA

Hair, J. F., Henseler, J., Dijkstra, T., Sarstedt, M., Ringle, C., Diamantopoulos, A., Straub, D., Ketchen, D., GTM, H., & Calantone, R. (2014). Common beliefs and reality about partial least squares: comments on Rönkkö and Evermann. Organizational Research Methods, 17(2), 182-209.

Harvey, L., & Green, D. (1993). Defining quality. Assessment & Evaluation in Higher Education, 18(1), 9–34.

Hill, F. M., Lomas, L., & MacGregor, J. (2003). Students’ perceptions of quality in higher education. Quality Assurance in Education, 11(1), 15–20.

Juran, J. M., & Godfrey, A. B. (1999). Juran’s quality handbook. McGraw-Hill.

Juran, J. M., & Godfrey, A. B. (1998). Juran's quality handbook (5th ed.). McGraw-Hill.

Kristof, A. L. (1996). Person–organization fit. Personnel Psychology, 49(1), 1–49.

Kristof-Brown, A. L., Zimmerman, R. D., & Johnson, E. (2005). Consequences of individuals’ fit at work: A meta-analysis of person–job, person–organization, person–group, and person–supervisor fit. Personnel Psychology, 58(2), 281–342. https://doi.org/10.1111/j.1744-6570.2005.00672.x

Parasuraman, A., Zeithaml, V., & Berry, L. (1985). A conceptual model of service quality. Journal of Marketing, 49(4), 41–50.

Parasuraman, A., Zeithaml, V. A., & Berry, L. L. (1988). SERVQUAL: A multiple-item scale for measuring consumer perceptions of service quality. Journal of Retailing, 64(1), 12–40.

Schultz, T. W. (1961). Investment in human capital. The American Economic Review, 51(1), 1–17.

Spence, M. (1973). Job market signaling. Quarterly Journal of Economics, 87(3), 355–374.

Downloads

Published

2026-02-20

How to Cite

The, V. T., Lan, V. T., Dan, T. X., & Phuong, M. Q. (2026). THE QUALITY OF UNDERGRADUATE ACCOUNTING TRAINING IN HIGHER EDUCATION INSTITUTIONS. Veredas Do Direito, 23, e234902. https://doi.org/10.18623/rvd.v23.n4.4902

Issue

Vol. 23 (2026): Veredas do Direito, v. 23, 2026

Section

Articles

License

I (we) submit this article which is original and unpublished, of my (our) own authorship, to the evaluation of the Veredas do Direito Journal, and agree that the related copyrights will become exclusive property of the Journal, being prohibited any partial or total copy in any other part or other printed or online communication vehicle dissociated from the Veredas do Direito Journal, without the necessary and prior authorization that should be requested in writing to Editor in Chief. I (we) also declare that there is no conflict of interest between the articles theme, the author (s) and enterprises, institutions or individuals.

I (we) recognize that the Veredas do Direito Journal is licensed under a CREATIVE COMMONS LICENSE.

 

Licença Creative Commons Attribution 3.0