Issue: Số 22 - Tháng 10- 2024Tài chính - Ngân hàng - Bảo hiểm
Factors influencing the integration of International Financial Reporting Standards (IFRS) into accounting curricula at universities in Vietnam
Published: July 29, 2026
Abstract
This study investigates the factors influencing the integration of International Financial Reporting Standards (IFRS) into accounting curricula at universities in Vietnam. It provides an overview of the current state of IFRS adoption, identifies key challenges, and suggests practical solutions to enhance training quality. The study underscores the need for investment in faculty development, innovation in teaching methodologies, tailored training programs, and strengthened collaboration between universities, businesses, and professional organizations. These efforts aim to produce high-quality accounting professionals capable of meeting the demands of international economic integration and contributing to Vietnam's economic growth. The study is theoretical, presenting a proposed research model and hypotheses to be validated through future empirical studies based on survey data from Vietnamese universities.
Keywords
International Financial Reporting StandardsteachingaccountingVietnam
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