Code number: QK.07.01

Coordinator: Dr. Nguyen Thi Minh Tam

Implementing institution: University of Economics and Business, VNU.

Duration: 6/2007 - 6/2009

Objectives:

• To present an overview of issues in accounting and accounting systems.
• To express personal opinions regarding the remaining problems in the legal system of accounting.
• To investigate the outstanding issues in Vietnam’s accounting system.
• To present scientific basis and suggestions for improving the accounting system for integration into the global economy.
• To improve and update the existing accounting curriculum as part of the effort to build a new course entitled “Fundamental problems in Vietnamese accounting.”

Main contents:

• General study of the accounting system including four basic components of accounting: vouchers, accounts, book-keeping, financial statements.
• Research focused on the accounting system of Vietnamese businesses from 1996 to present.

Results obtained:

This research consists of a 180-page manuscript with three chapters and a 75-page appendix:

• Providing updated information for the teaching of accounting in the Department of Business Administration, University of Economics and Business - VNU.
• Giving accounting lectures as part of the training program for chief accountants in local businesses.
• Formulating the course content of “Accounting problems of Vietnam.”
• Presenting a unified solution system to help improve Vietnam’s accounting system in the near future.