Acceptance of the scientific research topic "Innovation in teaching methods of Financial Accounting in the context of IT application"

With the aim of applying new training methods to teaching activities and improving IT application skills for students, on July 21, 2020, the Faculty of Accounting, Dai Nam University, conducted the acceptance of a lecturer's scientific research project chaired by Dr. Le The Anh - Head of the Faculty, with the topic: "Innovation in teaching methods of Financial Accounting in the context of applying information technology".

Dr. Le The Anh - Head of the Department of Accounting presented the research topic to the council.

Economic integration associated with digital technology in general and the accounting field in particular has opened up many development opportunities as well as challenges for all fields and professions, in which the accounting field is also clearly affected. Accountants not only perform their work at the workplace but can perform their work anywhere with many accounting support tools applied.

Therefore, accountants not only need to have professional skills but also need to be proficient in using supporting tools. Recognizing this trend, the Accounting Department of Dai Nam University continuously updates its training programs, selects and changes training methods to be suitable, keeping up with the development of technology and meeting the requirements of society.

Speaking at the acceptance ceremony, Dr. Le Thi Hong Phuong - Chairman of the Council said: " Training and scientific research are two basic strategic tasks of a university. The participation of lecturers in scientific research is one of the important, mandatory and necessary measures to improve the quality of training, meeting the strict demands of society".

Representing the group of authors, Dr. Le The Anh shared: “The research topic is the current status of teaching Financial Accounting at the Faculty of Accounting, Dai Nam University. Through evaluating the achieved results and limitations, the group of authors has proposed solutions for applying information technology to teaching Financial Accounting to help learners gain in-depth knowledge and develop accounting skills right in the classroom. The successful implementation of information technology application in teaching Financial Accounting is an important foundation for applying information technology to teaching the subjects: Administrative Accounting, Management Accounting, Auditing Financial Statements…”

According to the group of authors, in parallel with the implementation of teaching in the direction of applying information technology to accounting, the testing and assessment of learning outcomes have also undergone many changes. The testing and assessment in class is a combination of essays and testing of application on Excel; the final exam is replaced by students writing an essay and defending the results before the Council of the Faculty of Accounting. The final essay is done by students at home as a general accountant and exported to a PDF file for archiving records like a business.

To successfully implement the topic, the group of authors has implemented the teaching of Financial Accounting 1 for the group of students of course 12 and conducted a survey of 100% of students after finishing the subject (62 students). Specifically:

Regarding Knowledge, 88.7% of students are satisfied and very satisfied with the knowledge and practicality that the course brings; 92% of students are satisfied with the application of Excel in learning, helping students have logical thinking in completing exercises.

Regarding Skills, 90% of students rated as satisfied and completely satisfied with the application of Excel in learning, helping them master Excel formulas and solve exercises faster.

Regarding Attitude, 92% of students assessed that applying this tool helps increase their initiative, concentration and interest in learning.

In addition, the group of authors also surveyed students about their desire to apply this learning method to financial accounting courses 1 and 2. The results showed that 96.5% of students wanted to continue applying Excel in the teaching of financial accounting. This created motivation for the accounting faculty in general and the group of authors in particular to continue to develop and accompany students.

Participating in the acceptance council as reviewer 1, Dr. Tran The Nu - Deputy Head of the Faculty of Accounting, University of Economics - Vietnam National University, Hanoi highly appreciated the topicality and practical applicability of the topic.

“ The topic has a structure of 3 chapters, in which chapter 2 has a survey of the actual teaching of KTTC subject at Dai Nam University, this is an important basis for the group of authors to assess the current situation of teaching KTTC 1, thereby providing a basis for proposing solutions to enhance the application of information technology in teaching activities. In addition, the research group has a comparison table of teaching results before and after applying the innovation and has survey opinions of learners. At the same time, the article not only studies KTTC 1 but also studies this subject in the system of 3 KTTC subjects, this helps to make a more comprehensive assessment in relation to subjects in the same group …”, said Dr. Tran The Nu.

As the second reviewer, MSc. Le Tuyet Nhung - Faculty of Accounting, University of Transport Technology shared: " The group of authors has effectively applied research methods to come up with a highly practical topic. The quantitative research results show that the article accurately reflects the current situation of teaching Accounting at Dai Nam University and offers some solutions for applying information technology to teaching Accounting..."

Based on the success and effectiveness of the application of the topic, the Acceptance Council proposed to expand the topic to many other accounting subjects and the lecturers themselves also improved their teaching skills and made timely and reasonable adjustments to bring better efficiency and benefits to the teaching and learning of teachers and students.

With the practical significance of the research topic, the Faculty of Accounting believes that in the future the Faculty will have a strong change in quality, best serving the teaching and learning of lecturers and students.

Faculty of Accounting - Dai Nam University