In response to the rising requirements of the labor market in the digital era, the Faculty of Finance and Accounting 1 at the Posts and Telecommunications Institute of Technology (PTIT) is stepping up its review and updating of training programs. The aims are to standardize learning outcomes, increase technology and data content, and strengthen ties with business practice. Starting from the foundational 2022 version, and through the 2023 improved version, the Accounting program has been refined into the version applied from 2025. It continues to be updated in line with new industry regulations.

Reform Requirements from Policy and Professional Practice

Resolution No. 71-NQ/TW of the Politburo, dated August 22, 2025, on breakthroughs in education and training development, requires that education ensure “learning goes hand in hand with practice” and that theory be linked to real-world application. The Resolution also stresses comprehensive digital transformation and the application of digital technology and artificial intelligence in education and training.

In terms of the legal framework for training, Circular No. 17/2021/TT-BGDĐT of the Ministry of Education and Training stipulates that training programs must be periodically evaluated and improved, based on the extent to which learners achieve the intended learning outcomes. This provides the basis for the Faculty to conduct regular reviews, rather than making adjustments only when accreditation requires it.

The accounting profession itself is also changing rapidly. Circular No. 99/2025/TT-BTC, which guides the Corporate Accounting Regime, was issued on October 27, 2025, takes effect on January 1, 2026, and replaces Circular No. 200/2014/TT-BTC. The new document renames the “Balance Sheet” the “Statement of Financial Position,” allows enterprises to design their own vouchers and accounting books, and places greater emphasis on financial statement disclosures, moving closer to international practice.

At the same time, ERP systems, business intelligence (BI) tools, artificial intelligence, and data analytics are becoming increasingly common in enterprises. Accountants today need not only solid professional expertise but also technological competence and data-driven thinking.

At the Institute level, PTIT is one of five national key universities in engineering and technology. The Institute has renewed its full-time training programs to follow advanced international curricula closely, ensuring academic rigor while keeping pace with real-world developments. The Institute’s orientation toward interdisciplinary programs built on a digital technology foundation provides the basis for the Faculty’s curriculum reform.

Outcome-Centered Review Following the PDCA Cycle

The Faculty of Finance and Accounting 1 reviews and improves its training programs following the PDCA cycle, repeated after each implementation period:

• Plan: Design the objectives, learning outcomes, and structure of the program.
• Do: Organize teaching, practical training, and internships in accordance with the issued program.
• Check: Survey stakeholders’ opinions and measure the extent to which learners achieve the intended learning outcomes.
• Act: Adjust and supplement courses, content, and teaching methods for the next version.

The program is designed according to the Outcome-Based Education (OBE) approach. The system of Program Objectives (POs) and Program Learning Outcomes (PLOs) is clearly defined, with specific measurement indicators and references to Bloom’s taxonomy of cognitive levels.

The review is based on changes in laws, accounting standards, and accounting regimes; feedback from learners, alumni, and enterprises; and benchmarking against international professional standards such as ACCA and CPA, as well as domestic and international training programs.

Key Updates to the Program

Across three versions, the Accounting program has followed a path of standardization, modernization, and international integration, with a total workload of approximately 130 credits over four years.

Notable changes in the version applied from 2025 include:

• Digital competence from the first year: Students take “Introduction to Digital Technology and AI Applications” in the first semester and “Data Science and AI for Accounting” in the second semester.
• Digital accounting and data: New courses include Accounting Information Systems, Digital Accounting, and Data Analytics in Accounting.
• International integration: The program includes a course on International Financial Reporting (IFRS), along with courses oriented toward ACCA and CFA.
• Innovative thinking: A new course, Innovation in Finance and Accounting, has been added.
• Greater emphasis on practice: The course on Bookkeeping and Financial Statement Preparation is taught through case studies and accounting software. The final semester is devoted to a graduation internship (4 credits) and a thesis (6 credits).
• Digital skills learning outcomes: Program Objective PO4 and Program Learning Outcome PLO4 require students to be proficient in accounting software and digital technology, and to use data effectively in accounting work.

In the current review, the Faculty is focusing on updating the syllabi of courses in financial accounting, bookkeeping, and financial statement preparation in accordance with Circular No. 99/2025/TT-BTC, ensuring that students are taught the corporate accounting regime currently in force.

Leveraging the Institute’s Interdisciplinary Strengths and Strengthening Ties with Enterprises

As a business and economics faculty within a technology university, the Faculty of Finance and Accounting 1 draws on the Institute’s strengths in information technology, telecommunications, and digital transformation. The Faculty currently manages four training programs, with an enrollment quota of 200 students for 2026:

• Accounting: Oriented toward “digital accounting,” integrating accounting software, ERP, and financial data processing tools.
• High-Quality Accounting to ACCA International Standards: Training follows ACCA standards, with enhanced specialized English.
• Financial Technology (Fintech): PTIT was the first university in Vietnam to offer this field at the undergraduate level, enrolling students since 2021.
• Data Analytics in Finance and Business: A new program under the Finance and Banking major that combines financial expertise with data analytics, statistics, and AI.

The Faculty’s curriculum updates are part of the Institute’s broader strategy of building an interdisciplinary training ecosystem. In 2026, PTIT is launching seven new programs, including Innovation Management and Entrepreneurship (under Business Administration), Logistics in the Low-Altitude Economy, and UAVs and Autonomous Mobile Robots. The Institute’s Faculty of Artificial Intelligence, launched on August 28, 2024, as the first AI faculty in Vietnam, provides a foundation for integrating AI and data courses more deeply into finance and accounting programs.

Enterprises and professional organizations take a direct part in the training process by providing feedback on the curriculum and supporting teaching, internships, and recruitment. In addition, the Institute maintains and renews its cooperation agreement with the Association of Chartered Certified Accountants (ACCA), which underpins the internationally standardized Accounting program.

Future Directions

The Faculty of Finance and Accounting 1 regards the review and updating of its training programs as an ongoing activity, not one carried out solely for accreditation purposes. In the coming period, the Faculty will focus on the following tasks:

• Promptly incorporating new legal documents, standards, and accounting regimes into course syllabi.
• Expanding AI, data analytics, ERP, and digital accounting content across all of the Faculty’s programs.
• Increasing enterprise involvement in curriculum feedback, guest lectures, and internship supervision.
• Conducting regular surveys of learners, alumni, and employers to inform the next improvement cycle.
• Continuing to refine the programs to meet domestic and international accreditation standards, in step with the Institute’s goals.

With a continuously updated program closely linked to practice and technology, the Faculty of Finance and Accounting 1 aims to train finance and accounting graduates who have strong professional expertise, are proficient with digital tools, and are ready to adapt to the labor market in the age of AI.