Abstract
This paper introduces the changes in accounting training of higher education institutions in Vietnam in particular and in the world in general before and after the Covid-19 pandemic. The paper also points out how these changes can be developed into the new normal. Based on collected papers and reports, this paper reviews the innovations in accounting training activities in the world and in Vietnam to highlight outstanding issues faced during and after the pandemic, and analyzes these innovations’ impacts on the accounting training digitalization in the future. This paper is expected to provide a new research orientation for future studies on the accounting training digitalization in the post-COVID-19 era in Vietnam.
Covid-19
accounting training
higher education institution.