Examining the role of technology integration and digital transformation in Vietnamese accounting education: Opportunities and challenges from students' perspectives

Abstract

This research investigates how effectively technology is integrated into accounting education in Vietnamese universities, addressing a significant gap in understanding the specific challenges and opportunities in this developing educational context. The study aims to identify current implementation levels, barriers to adoption, and potential strategies for improving technology integration in Vietnamese accounting programs. The research employed a qualitative approach, conducting in-depth interviews with 30 students and six focus group discussions across four major Vietnamese universities. Additional data was collected through classroom observations in 10 accounting courses and analysis of institutional documents, focusing on third and fourth-year accounting students' experiences with educational technology. The findings reveal significant disparities in technology implementation across institutions, with only 35% meeting current industry standards. Key challenges include infrastructure limitations, faculty digital literacy, and rigid curriculum structures. However, the study also identified promising opportunities through interactive learning platforms and professional software integration. The research contributes valuable insights for educational institutions and policymakers, demonstrating that successful technology integration requires a comprehensive approach addressing both technical and human factors. These findings are particularly significant for developing targeted strategies to improve Vietnamese accounting education's alignment with industry needs and international standards.