INFLUENCING FACTORS THE QUALITY OF UNDERGRADUATE ACCOUNTING TRAINING IN HIGHER EDUCATION INSTITUTIONS

Authors

  • Pham Thi Thanh Hoa University of Labour and Social Affairs
  • Tran Thi Thu Thuy University of Labour and Social Affairs
  • Bui Van Can Hanoi University of Business and Technology

DOI:

https://doi.org/10.18623/rvd.v23.n4.4927

Keywords:

Quality Accounting Graduates, Accountant, Human Resource Management, Learners (NH), Employers (NTD), The Capacity of Higher Education Institutions (CSGD)

Abstract

The purpose of this study was to conduct an investigation of the factors affecting the quality of accounting bachelor's degree training in higher education institutions (CLDT), including the capacity of higher education institutions (CSGD), learners (NH), and employers (NTD). We use qualitative research methods and quantitative research methods. With the samples of 265 third-year and fourth-year accounting students and alumni of the accounting program at the University of Labour and Social Affairs, Vietnam, the results of this research show factors affecting the quality of accounting bachelor's degree training in higher education institutions (CLDT): capacity of higher education institutions (CSGD), but learners (NH) and employers (NTD) do not affect the quality of accounting bachelor's degree training in higher education institutions (CLDT). Based on the findings, several recommendations are proposed to enhance the quality of accounting bachelor's degree training in higher education institutions (CLDT) through the capacity of higher education institutions (CSGD). This study is also a useful reference for universities and accountant human resource researchers.

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Published

2026-02-20

How to Cite

Hoa, P. T. T., Thuy, T. T. T., & Can, B. V. (2026). INFLUENCING FACTORS THE QUALITY OF UNDERGRADUATE ACCOUNTING TRAINING IN HIGHER EDUCATION INSTITUTIONS. Veredas Do Direito, 23, e234927. https://doi.org/10.18623/rvd.v23.n4.4927

Issue

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

Section

Articles

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