|
9. Research methods in accounting |
3 |
|
Knowledge about research methods is crucial for all graduate students. This course introduces students to research methods, research appreciation and evaluation together with practice in conducting and reporting professional research projects in accounting and auditing. By providing a systematic research methods in accounting, the course enables to develop a solid understanding of the quantitative and qualitative research methods, and especially such methods that revolve around accounting topics. An understanding of both qualitative and quantitative research methods assists graduate students in tackling the challenge of their own research. In addition, the course will also assist students in professional preparation. It emphasizes communication, analytical, and problem-solving skills, as well as technical accounting knowledge. |
|
10. Analyzing data in accounting |
3 |
|
This course helps students develop data analytic skills to address the needs of the accounting profession in the future. Students can understand the importance of data and data analysis in accounting and can create value by addressing fundamental business and accounting questions using data analytics. This course provides seven skills that analytic-minded accountants must have to be prepared for a data filled world, including: (1) An analytics mindset; (2) Data scrubbing and data preparation; (3) Data quality; (4) Descriptive data analysis; (5) Data analysis through data manipulation; (6) Problem solving through statistical data analysis; (7) Data visualization and data reporting. Students must also know that data analytics is a process, which begins by identifying business questions that can be addressed with data, extracting, and testing the data, refining testing, and finally, communicating those findings to management. This process is called the IMPACT cycle (Identify the question; Master the data; Perform test plan; Address and refine results; Communicate insights; Track outcome). In general, this course helps accounting students have useful skills need to gain an advantage in a modern business environment. |
|
11. Design research in accounting |
3 |
|
This course would offer many valuable issues to valued learners that should be presented from general to details, in-depth of the content around the problem of research design in the field of accounting and auditing. Learners would be equipped with different types of research design, the content revolves around such as forming hypotheses, identifying root and significant problems, sampling as well as choosing corresponding variables on the basis of background knowledge by the course of Scientific Research Method. And then, based on general knowledge of research design, the module have also provided students with content focusing on three main categories, namely qualitative, quantitative and mixed research design in the field of accounting. |
|
12. Research Orientation in accounting |
3 |
|
This module equips learners with knowledge related to current situations and development trends in accounting research to help learners locate accounting research. This is a defining and oriented course for accounting studies built on the basis of summarizing contemporary accounting features and accounting development trends; synthesize accounting research contents and trends; introduce typical contemporary research models in each area of accounting expertise that have been published and forecasted in scientific researches. The knowledge of this module is presented in depth in each of the narrow professional areas of accounting such as financial accounting, management accounting, public accounting, accounting information systems, control and auditing. |
|
- Elective: Select 1 out of 5 |
3 |
|
|
|
13. International Accounting |
3 |
|
International Accountingprovides in-depth knowledge of the accounting systems of countries around the world. This course introduces the process of formation and development of the IASB, the theories of regulation and the viewpoints of regulation in accounting. In addition, the course also mentions the differrent ways of classifying the national accounting systems, the differences in the application of IFRS in countries as well as the process of international accounting harmonization and convergence. |
|
14. Environmental management accounting |
3 |
|
The Environmental Management Accounting module equips learners with knowledge about material flow accounting (Material Flow Accounting); product life cycle analysis in environmental management; environmental cost accounting, environment-related income; assess responsibility for environmental management, identify and evaluate results and performance of environmental management activities; presenting and disclosing accounting information related to the environment. |
|
15. Advanced Accounting Information Security |
3 |
|
In the digital world, ensuring the information security of any organization has a tendency to become an increasing challenge. Threats to information security (including accounting information) such as malware, phishing attacks ... are global and sophisticated issues. This is the reason why organizations concentrate on develop the future secure computing environments by trusting the next generation of professionals who have the appropriate knowledge, skills, and experience to tackle as well as manage growing and perplexing information security issues. By completing this course, students are able to have an overview of accounting information security and systems development life cycle in business’ environment in mordern day. It presents knowledge and skills about identifying information system threats and attacks; assessing existing risk management, designing secure implementation policies, standards, and practices to develop an effective and efficient planning for security; applying logical access control and physical access control; and how to implement, maintain, and change the information security program. With the well-equipped competencies which are provided in this course, students can acquire in-depth knowledge of accounting information security in an IT application environment and show to advance experts in assessment information security (accounting information security) in diverse organizations. |
|
16. Investigate fraud in accounting |
3 |
|
In the context of society's increasing number of fraudulent activities leading to serious economic consequences as well as increasing and complex disputes, lawsuits and investigations in businesses and organizations, the service Professional fraud investigation becomes an effective tool for senior accounting managers. Accounting fraud investigation is a unique service that combines in-depth knowledge of accounting, finance, auditing, and accounting. with professional investigative skills capable of assisting with various legal proceedings and accounting investigations. This service is usually provided by professional risk consulting firms; or by an attorney, law enforcement agency, insurance company, government entity, or financial institution. With the increasing need for awareness, the more the thought of fraud prevention, prevention and detection develops, the more urgent the need for understanding fraud investigation in accounting is. The Accounting Fraud Investigation course provides students with both theoretical and practical knowledge in the area of accounting fraud investigation. This course provides learners with an understanding of the types of fraud, understanding methods of investigation, gathering evidence, and issuing reports. Learners can understand the nature of fraud as well as why fraud occurs in organizations. At the same time, learners can develop skills in detecting, identifying, classifying and analyzing different types of fraud as well as knowledge of controls to help prevent common types of fraud. The Accounting Fraud Investigation course is typically designed to provide a cross-section of knowledge with other fundamental areas of accounting including taxation, financial reporting, transaction advisory, internal auditing and systems. accounting information system. The subject is included in the graduate accounting program with the aim of supporting learners with specialized skills to be able to conduct fraud investigations, valuations, assist in dispute resolution, prepare professional reports and conduct fraud analysis |
|
17. Public Sector Internal Auditing and Control |
3 |
|
This module will help students understand the role, characteristics and meaning of the internal control system in public units, thereby being able to devise control methods and ways of governance. Be risky in public entities. Next, students will understand the role, functions and duties of the internal audit department, the position of an internal auditor in a public unit, and know how to set up an audit department internal in units. In addition, students will understand the meaning and content of professional ethics when implementing these controls. |
|
- Elective: Select 2 out of 6 |
6 |
|
|
|
18. Business law (advanced) |
3 |
|
This course equips students of business and mathematics majors with the legal knowledge about the business environment in Vietnam, which is necessary for a full understanding, correct implementation and compliance with legal principles in business. , apply these legal principles most effectively for business activities. In addition to the introductory part, the main content of the course focuses on 3 contents: Part one: Law on enterprises. Students will be equipped with legal knowledge about different types of business organizations, including legal characteristics, regulations on conditions and procedures for establishing business organizations, and regulations on management organizations. and business administration, regulations on corporate restructuring, mergers and acquisitions and regulations on dissolution as well as resolution of insolvency and bankruptcy of enterprises. Part two: Law on contracts in business. Students will be equipped with legal knowledge about entering, performing, changing, canceling, terminating contracts and handling invalid contracts. Students are also equipped with legal knowledge on determining breach of contract and remedial measures due to breach of contract. Part three: Law on dispute settlement in business. Students will be equipped with legal knowledge to be able to choose the appropriate method to resolve business disputes when they arise. In particular, alternative dispute resolution methods such as ADR such as Commercial Mediation and Commercial Arbitration will be focused on presenting as popular business dispute resolution methods in the world and in Vietnam. |
|
19. Business tax policy analysis |
3 |
|
This module focuses on specialized issues in the field of tax policy analysis such as personal income tax analysis; corporate income tax analysis; analysis of indirect taxes and partial and overall market balance; assess the impact of tax efficiency, tax optimal and fairness of taxes; tax and capital structure; and tax and transfer pricing. |
|
20. Advanced Financial markets and institutions |
3 |
|
The module introduces an overview of the financial market and financial intermediaries in the market. The operations of the money markets, the bond market, the equity market, the mortgage market and the foreign exchange market are described in detail. In addition, the operations of financial intermediaries including commercial banks, investment funds, securities companies, insurance companies ... are also discussed to better understand the role and position of the financial institutions in the market. |
|
21. Strategic management |
3 |
|
To be successful in the future, managers must develop the organizational resources and capabilities needed to achieve sustainable competitive advantages in emerging and traditional markets. The way in which organizations evolve to achieve competitive advantage is at the core of the strategic management process. This course will introduce the concept of strategic management through classroom lectures, reading materials, discussion and analysis of strategic situations in enterprises. The course will help learners develop skills in analyzing and identifying opportunities and threats from the business environment, mastering analytical methods to identify strengths and weaknesses, specifically exploring and Identifying resources and capacities to help businesses gain core competitive advantages, thereby having the ability to develop and select strategies at all levels of the business in a systematic and effective manner. business success and sustainability. The knowledge from this course will also contribute to reinforce the knowledge of students acquired from the subjects of marketing, operations management, human resource management, financial management, corporate social responsibility. |
|
22. Global business in the digital era |
3 |
|
This module focuses on the international business environment and fundamental strategies firms often adopt when they international. This is the prerequisite to the Global Strategic Management course. |
|
23. Public Management |
3 |
|
This course familiarizes learners with issues of public management including governance management of public organizations and management of the public aspects of non-profits and organizations in the private sector. This course will discuss researches, fundamental theories of the management of public and non-profit organizations, and identifying challenges faced by organizations implementing public goals. It will not only focus on traditional public sector organizations, government funding offices and public service agencies directly, but will also consider other organizations operating in the public sector (e.g., non-profits, private companies according to the Contract). The course first discusses the organizational factors and ways to understand and evaluate an organization. It then assesses the environmental factors of an organization, and examines the factors that create obstacles or forces that influence public managers’ performance. After studying the external environment, it discusses internal factors in the decision-making process and an organizational structure including the goal, decision-making process and formal management structure within a public organization. The last is to design an organizational structure to achieve the ultimate goals of an organization and the strategies to motivate employees in a public organization. |
