INNOVATING CONTENT AND METHODOLOGY OF MANAGEMENT ACCOUNTING EDUCATION IN VIETNAMESE UNIVERSITIES FOR MEETING INTERNATIONAL INTEGRATION

Abstract

Management accounting is a compulsory subject in the curriculum of accounting at the Vietnamese universities. This subject provides management accounting knowledge and future accounting practising skills to students. In the trend of international integration in economics and education, the role of management accounting is more and more important, it requires accounting graduates to gain professional knowledge about accounting management to meet the needs of domestic and foreign organizations. It poses a challenge for Vietnamese universities in the renewal of contents and teaching methods of management accounting subject, especially when most of the stakeholders suggest increase this subject’s credits and contents.
 This paper researches the reality of management accounting teaching at the Vietnamese universities and suggests the solutions to innovate this subject’s contents and teaching methods. It helps to improve the education quality for accounting students in the trend of international integration.