Training in Major of Public Sector Accounting: Evaluation the Demand for Higher Education by an Empirical Survey

Abstract

Higher education always receives the attention of the whole community in a country and Vietnam cannot be out of the general trend. The government has decided to continue spending a great deal of money to invest in education, aiming to open the new branches of knowledge that can meet the needs of current society. One of the branches that students enroll in large numbers at universities and colleges is corporate accounting. However, in recent years, there has been a great change in the public accounting of Vietnam due to the relatively complex nature of the public sector as well as to meet the need of international integration, the transparent information and accountability. This leads to the need of training students with specialized knowledge in this field. Based on the supply and demand relationship of the market, the main objective of this article is to provide some of the main points about public accounting in Vietnam. From there, we embarked on survey the need of students with a sample of 1,017 university students on whether we should open the public accounting major in Vietnam in the near future or not. With the scope of universities in Ho Chi Minh City in Vietnam, the results of the article show impressive statistics on the demand to study this major as well as some of the public sectors that they aspire to work for after graduation. This study helps the article to have more appropriate policy suggestions when developing training program later.