Innovating methods of teaching accounting - Auditing to Laotian students
NGHIÊN CỨU TRAO ĐỔI
Kinh tế - Quản lý
INNOVATING METHODS OF TEACHING ACCOUNTING -
AUDITING TO LAOTIAN STUDENTS
Cao Thi Hanh, MA *
Abstract: In implementing the agreement on cooperation in economy, culture,
education and science-technology between the governments of Vietnam and Laos, at
present there are 590 Laos students studying at three levels: research, post-graduate
and under-graduate at Hanoi University of Business and Technology (HUBT).
This article deals with the innovation of methods of teaching Accounting-Auditing
to the abroad-learning Laotian students and research students.
Key words: accounting, training, quality, Laotian students.
1. Real situations of training
Laotian students at HUBT
1.1. Favorable conditions
a) In terms of the Faculty of
Accounting and Auditing
With regards to training programs, and
scientific research activities, the Faculty
has compiled a great number of course
books, learning materials, and research
projects at university, ministry, branch and
state levels. The Faculty is provided by
the university with favorable conditions
to integrate the contents of some subjects
in the training programs. Lecturers
and students of the Faculty have good
access to and work opportunities with
international professional organizations,
such as: ICAEW, CPA Australia, ACCA
etc..whichacceptedthe trainingprograms
of the Faculty and of the university.
The Faculty has organized a number of
excellent specialized classes for those
students who have met all requirements
in terms of knowledge and qualification
at higher level so that the international
organizations could qualify and confer
professional degrees on them.
The Faculty of Accounting and
Auditing is one of the first-founded
faculties of HUBT. The Faculty was
mandated to train human resources in
accounting and auditing for the society,
taking into consideration the factors
of regional integration and developing
a creative and starting-up minds for
students. The Faculty was concerned
with the teaching of accounting-auditing
to students of other faculties of the
university such as: Banking, Trade,
Tourism, Business Management, State
Management, etc. At present, the Faculty
is training the levels: BA, MA and PhD.
The Faculty has a staff of 58 persons
which include managers, teachers
and assistants, to the staff belonging
two associate professors, five doctors,
forty-five masters and six bachelors.
b) In terms of Laos students
In the academic year of 2018-2019,
there were more than 16.600 Laotian
* Lecturer of the Faculty of Accounting and Auditing,
Hanoi University of Business and Technology
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school and university students learning to timely provide health care for the
in Vietnam. In order to enhance training students.
effectiveness, the Laotian Embassy to
The Faculty of Accounting and
Vietnam has cooperated with The Laotian Auditing has taken special interest in
Ministry of Education and Sports, and Laotian students. In order to know in
Vietnam Ministry of Education and time how they live and work, the Faculty
Training in expanding the implementation assignthoseteacherswhoareenthusiastic,
of the project “Enhancing the quality responsible and live near the campus
and effectiveness of Vietnam-Laos to teach them since these teachers are
cooperation in the fields of education expected to have more chance to contact,
and human resources development”. talk and encourage the students. The
Therefore, the Laotian students who come students always get access to the latest
and study in Vietnam have got many and all the course books of the faculty,
policies of priority from the two states as study, and research with all the latest and
well as from HUBT and the Faculty of most modern facilities of the university
Accounting and Auditing
(based on the situations, simulations
Like what usually happens in many of accounting and auditing practices of
other countries, the Laotian students who enterprises,...).
come to study at HUBT, before officially
studying certain major subjects, all have
1.2. Problems
Beside those advantages mentioned
to spend one year learning practical above, Laotian students who study in
Vietnamese. In order for them to learn Vietnam in general and at HUBT in
Vietnamese well, the classes of Laotian particular, encounter a certain number of
students are arranged by the university to problems.
studybesidethoseofVietnamesestudents.
First of all, a mention should be made
Laotian students always receive the care of language barrier. Despite their one
and assistance full of special friendship -yearVietnameselearning, theyfeelupset,
from the university, teachers and students finding it hard to understand when they
of Vietnam. Together with the study begin to study a major at the university
in lecture halls, Laotian students have since they do not have enough words.
chance to go on field trips, pay visits to Because of language barriers, many
Vietnam’s landscapes, thereby increasing students are not willing to communicate,
the knowledge, skills and fluency of their feeling shy and timid in relationship with
Vietnamese. In addition, the Faculty’s their friends or teachers.
teachersalwaysstandshouldertoshoulder
with the Laos students not only in their of their combinations with international
studies but also in their daily lives. organizations, the training programs
In terms of training programs, in spite
HUBT has built a dormitory which have not yet been really integrated into
is spacious, clean, beautiful, open and the accounting and auditing programs of
fully-facilitated for Lao students to the developing countries; the programs
stay comfortably when studying at the are still more theoretical than practical.
university. The university has wide Compared with Vietnamese students,
space with a clinic right in the dormitory Laos students have less chance to do
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field work at enterprises to improve their
Step by step international standards
specialization. The contents of some should be introduced into training
subjects are controlled by accounting programs so that when graduated,
and auditing practices which are issued trained students can access professional
by the Vietnam Ministry of Finance, applications of the world.
mainly focusing on specific professional
guidelines without introducing experiences should be implemented at
professional standards to students. enterprises, introducing into the training
Training programs with real-life
Working with Vietnamese students, programs those of accounting, auditing
Vietnamese teachers sometimes speak with virtual realistic models, and digital
fast. This habit often makes it hard for accounting, auditing.
Laotian students to catch up with them.
The fact that Laotian students learn
Secondly, relating to teachers
In order to make intellectual products
away from their families also causes a of high quality for the society, responding
problem for them. to the revolution 4.0, teachers are required
2. The needs to innovate teaching to improve their efficiency by themselves.
methods
They should enrich knowledge, accessing
Together with the development of advanced training programs in the world.
society, the revolution 4.0 is developing Nowadays, the Faculty of Accounting
extensively all over the world, bringing and Auditing has cooperated with
about many opportunities and challenges international training organizations, such
for those people who do the jobs of as the Association of Chartered Certified
accounting and auditing. The revolution Accountant (ACCA), and The Institute
has modified almost all the models of of Chartered Accountants in England
enterprises, imposing urgent requirements and Wales (ICAEW) to introduced an
for the innovation of training students accounting and auditing training program
of accounting, auditing in general and based on international standards. In the
abroad-learning Laotian students of the program, it is required that each teacher
same specialization in particular.
First and foremost, in terms of the purposes of research service, idea
training programs exchange, effective access to the world’s
Programs which train BA students training programs.
must be good at foreign languages for
with high quality should be designed.
Innovating of teaching methods
training in open style, possibly should be learner-centered, enhancing the
integrating with subjects and advanced activeness and creativeness of students.
training programs in the world. Every BA
Due to the students’ language
student should “firmly grasp knowledge hardships, teachers should modify their
of specialization, obtain competence teaching methods for Laos students, such
of skillfulness, have the ability to work as: morecontactsandcloserrelationswith
independently, creatively and solve those greaterfriendlinesssothattheycanremove
problems which relate to specialization” the gap, the timidity in communication
(Article 39, Law of Education), avoiding and increase the activeness in exchanging
learning passively….
knowledge with their teachers.
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Thirdly, relating to Laos students
experiences, learn the most professional
Each student, when graduated, will skills. Students should seriously take part
have many chances to get jobs with good in order to achieve specific goals, such as
qualifications, on condition that they are successfully implementing the program
fully aware of the purposes they learn for of internship according to the regulation
and the objectives they wish to achieve.
of the university, developing working
Thefirstobjectiveliesinachievingagood skills, enhancing specialized skills in
specialization in a specific area. Learning is accounting and auditing, and improving
intended to obtain knowledge; therefore, it the likelihood of integrating into work
is necessary to develop specialized skills, environments .
professional knowledge, enhance initiative
and creativeness in learning.
It is necessary for them to increase
contacts, language study, soft skills,
In addition, it is necessary to improve communication skills, problem-solving
life skills, communicative skills, remove skills,initiative,creativeness,andenhance
languagebarriers, takeinitiativetocontact scientific research.
teachers, and discuss those matters which
are not clear yet.
Students should equip themselves
withknowledgeofspecialization, notonly
The second focuses on having by means of BADegree in Economics, but
the manners and skills of working alsovocationalcertificatesofinternational
independently, and in teams. This is one organizations needed for future jobs. At
of the important skills which lead to the same time, they should cultivate the
success in work.
skills of using computers, master the soft
The third is to acquire a good foreign ware of accounting and auditing that exist
language. In the times 4.0 the good skills in the present time.
in using computers are indispensable.
Secondly, as for teachers, beside
3. Suggested solutions
learners’efforts, teachers should cultivate
Students of accounting and auditing knowledge for themselves to acquire
in general and Laos students in particular, profound knowledge, continuing to
when graduated, can work in the positions update knowledge of the new time.
that are highly demanded in economic
In addition, teachers should build
sectors, can work for any organization or close, friendly relationship with students,
unit with economic-financial activities. especiallyLaosstudents,sothattheycould
In order to achieve the above objectives, avoid feeling inferior about their language
there are several requirements:
barriers, timid in communication, which
Firstly, on the side of Laos students, affects the quality and results of their
they should definitely realize their studies.
learning goals right from the first year of
Teachers should always assign tasks
study to graduation. This is an important to students to study at home, do self-study
period to cultivate skills, qualification and to firmly grasp the contents of the lessons.
professional skills.
Teachers should actively check students’
During the last semester, students homework.
can do internship practices. This is
Teachersshouldcreateopportunitiesto
also a period for them to get the most organize seminars for students to practice
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skills as well as the use of language.
-AsforLaosstudents, theyshouldget
Teachersshoulddevelopteachingmethods, more care to feel closer and more friendly,
such as simulation of enterprise models for and more advice and encouragement
students to do role play, study on the basis as to the time to go to class, study, and
of problem-solving...
participateinextra-curricularactivities.At
Thirdly, relating to the Faculty and the same time, it is necessary to seriously
the university
check their exercises, organize seminars
TheFacultyofAccountingandAuditing for them to exchange and practice both
have been increasingly cooperating with specialization and language.
international vocational organizations to
develop training programs and contents to
4. Conclusion
Knowledge and skills of students of
reach international standards. To this end, accounting-auditing before graduation
the Faculty should: are key factors which pave the way for
- Enhance the efficiency of teachers, them to embark on the jobs in offices
organizedomesticandinternationalseminars and institutions in the future. These
to exchange and learn from experience;
factors are also the intellectual products
- Create every favorable condition for of the teachers and the reputation of
students to access and update themselves the university. For these reasons, it is
on the latest knowledge;
extremely important to innovate teaching
- The university should introduce the methods in such an effective way
training program of realistic accounting- that when students graduate from the
auditing and digital accounting-auditing university they have both knowledge and
into the curriculum;
skills to meet the work requirements.
References
1. PGS.TS. Đặng Văn Thanh (2011). Đổi mới chương trình, nội dung và cách thức
đào tạo kế toán - kiểm toán ở bậc đại học. Tạp chí kế toán kiểm toán số 5 / 2011.
2. ThS. Vũ Thị Duyên (2017). Đào tạo ngành Kế toán trong bối cảnh cách mạng
công nghiệp 4.0. Trường Đại học Kinh tế - Kỹ thuật công nghiệp.
3. Kỷ yếu hội thảo khoa học cấp quốc gia về đổi mới và nâng cao chất lượng đào
tạo kế toán - kiểm toán theo yêu cầu hội nhập. NXB Tài chính.
4. Kỷ yếu hội thảo đào tạo kế toán - kiểm toán theo chuẩn mực báo cáo tài chính
quốc tế trong cuộc cách mạng công nghiệp 4.0. NXB Tài chính.
ĐỔI MỚI PHƯƠNG PHÁP GIẢNG DẠY KẾ TOÁN - KIỂM TOÁN HIỆU QUẢ
CHO SINH VIÊN LÀO TẠI TRƯỜNG ĐH KINH DOANH VÀ CÔNG NGHỆ HÀ NỘI
ThS. Cao Thị Hạnh *
Mỗi năm, Việt Nam đón nhận hàng tình đoàn kết, hữu nghị giữa hai nước.
trăm sinh viên Lào tới học tập và nghiên Yêu cầu đặt ra là phải có phương pháp
cứu khoa học. Điều đó càng khẳng định giảng dạy sao cho phù hợp với đối tượng
* Giảng viên khoa Kế toán,
Trường ĐH KD&CN Hà Nội
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học để các sinh viên sau khi ra trường, về đổi những khó khăn khi học tập.
nước đáp ứng yêu cầu của các nhà tuyển
dụng, cống hiến cho đất nước.
Thứ hai về phía giảng viên: phải tự
học tập, nghiên cứu để nâng cao trình độ
Việc đào tạo sinh viên Lào hiện nay bản thân, thường xuyên đổi mới phương
tuy có nhiều thuận lợi như: Được sự quan pháp giảng dạy, phát huy tính chủ động
tâm, tạo điều kiện của hai Nhà nước, sự của sinh viên, thân thiện hơn với sinh
quan tâm của Nhà Trường, của Khoa về cả viên.
vật chất và tinh thần, niềm tâm huyết của
Thứ ba về phía Khoa và Nhà trường:
các giảng viên, sự nỗ lực của sinh viên... Cần xây dựng chương trình đào tạo có
Song khó khăn cũng không ít: đó là rào cản chất lượng cao, theo hướng mở, chương
về ngôn ngữ, là chương trình đào tạo còn trình đào tạo phải sát hơn với chế độ,
mang nặng lý thuyết ít thực tế, đối tượng chính sách của nước Lào; đổi mới phương
học còn thụ động, là điều kiện học tập xa pháp giảng dạy đưa tính thực tế áp dụng
nhà thiếu tình cảm của các lưu học sinh.
Do đó, chúng ta cần thiết phải đổi
vào trường học.
Kiến thức, kỹ năng của sinh viên Kế
mới phương pháp giảng dạy Kế toán – toán trước khi ra trường là hành trang
Kiểm toán cho lưu học sinh Lào để đạt vững chắc để đảm bảo cho tương lai; do
hiệu quả cao.
đó cần đổi mới phương pháp giảng dạy có
Thứ nhất là về phía sinh viên: cần hiệu quả cho sinh viên.
chủ động, sáng tạo, nắm chắc kiến thức
Từ khóa: Kế toán, đào tạo, chất
chuyên môn và kỹ năng mềm, cần trao lượng, sinh viên Lào.
Ngày nhận bài: 16/6/2019
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19/04/2022
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