Enhancing accounting practices at Ho Chi Minh City University of Transport

Innovation in university governance is an inevitable trend, particularly in the context of financial autonomy. In recent years, the adoption of financial autonomy mechanisms in public universities has enabled institutions to take a more proactive approach in organizing academic activities and managing resources efficiently. Accounting plays a crucial role in this process by providing timely, accurate, and high-quality financial information to support university leaders in decision-making. A well-structured accounting system is therefore a strategic solution for effective governance. This study examines the current state of accounting practices at Ho Chi Minh City University of Transport, analyzes the impact of financial autonomy, and proposes solutions to enhance accounting processes to improve overall university management and operational efficiency.