^y^''''n,OM^viB^ Tap chi KHOA H O C * CONG NGHE 151(06) 199 205 1, i w t M I P A N B ,^C B ^ H Q C H N H N G H I E M C H O V I E T N A M Nguyln Thi Hoa Hing'''' , Nguyfe Minh Pb™,g '''' , T r w ^ g Thi ViSt Ph[.]
^y^'n,OM^viB^ Tap chi KHOA H O C * CONG NGHE 151(06): 199-205 1, i w t M I P A N B , ^ C B ^ H Q C : H N H N G H I E M C H O V I E T N A M Nguyln Thi Hoa Hing', Nguyfe Minh P b ™ , g ' , T r w ^ g Thi ViSt Phtrong' •T ^ 'I^ bgc Ngogi thuong Iruang Cog dang KM te - Ky thudt - DH Thai Nguyen T6MTAT nhi true hrySn, phSn m6m ^pSngy'Hi^lZ Z Z ' : ' !*» Rhan mim quin ly bai tap vf dung cong nghe thong Hn (CNTT) i,^,Zi S ^ ° "" " " ^ '^ " ^ » ™ * y ™ ^ g cting lin l „ p , d u „ d f c i , B S n l i r v f e c S , h ' - \ " ^ ' ' ^ ™ '"*" * * ' • " ' * ^ie, Na,; bai viit Cilng phan dch S t o g " ( n fch v S , i c h ""H" " * ' " ' " •*»• " " ^ ^ " " ^ '^l' « " • tS'St,''"^'- "^° * -Cd?h::i^,',rN r •" ""^ *"" '^^ ^ '^' ^"^ ^^ ^".'"^o?-(Jnltne Account ng Education Phin mA „ • ,-L- • pbdn mim md phdng "-"mon, Phan mem quan ly ba, tap vi nhd leaming analytics L d i MCi DAU Vi^o giang t k y cac mSn hoc vi kS toSn kiJm toto the kJ 21 luon doi hoi nguM giang Vl6n phat CO kien t h i c sau r6ng va cac cong SU giang dsy da dang co thS truyin cam himg, thiic day, khuyjn khich va giup sinh vten hpc t i p (Humphrey va Beard 2014) Trong do, s\r phat triSn ctia cong nghi «h6ng tin da gop phin tao ta t i t nhiSu c6ng cu mil de h§ tr? qua trinh giang day Nhung cdng cu cho phep giang vien * u n g nguoi huong din co t h i cung cip cho smh n e n nhieu co hoi tu hgc va phat tiiin nang Iuc ca nhta (Cheng et al, 2004; Wooten vaDUIar-Bggers, 2013) Ben canh do, loi ich Ion nhSt eua nhiing cong cu h6 tro la •itog cao chat luong mon hoc va giiip giang vten quan Iy thoi gian cua minh hieu qua hon dot viSi gitog vien day cac mdn ki toan, kiim loan eOng khong phai ngoai le Tai My, vin M fag dung cong n g h | thong tin (CNTT) irang giang day kS toin, kiim toan tit duoc quan t t a vl no CO lien quan d i n su cai u i n phucmg phap giang day d i tim ta nhiing phnong thlic Iruyin dat kiin thtic hilu qua nhSt cac hucmg dai hoe (Holcomb va Miehaelsen, 1996) D i d i p i n g nhu ciu ugay thing nam 1993, Trung t t o phat tiiSn cong nghi thong tin giang day kl toan, kiem toan (CETA) da duoc lap o Dallas, Texas boi mot nhom nhiing gitag vien t t o huyet Quy hoat dong cua Trung t t o dugc ho tior boi Trung t t o Qu6c gia cho nghien cuu hoat dong thong tin tu dpng My (National Center for Automated Wormation Research) T i lap, k i hoach hoat dOng cua CETA lu6n la h6 tro nhim dap ung nhu cau cua cac giang vicn k i loan, kiim toin Mn su dung CNTT giing day Khong ehi CO My, ma rat nhiiu qu6c gia tren thi gioi hien deu quan I t o d i n vice i n g dung CNTT giang day c i c mon k i toin, kiim toin n h t o d i p i n g nhu ciu eua xa hoi va th, truimg lao dong nhu Anh, Ai-len (Kotb va Roberts, 2011) Tuy nhien, tai Viet Nam vice ap dung CNTT nhim thay d6i phuong phap giang day e i c mon ke toan, kiim toan bic dai hoe van chua duoc ph6 biin Vi vay, bai viit se g,oi thieu v i t i m quan trpng eua cong nghe thong tm giing day k i loan kiim toan bac dai hoc v i mot s6 cong cu nhim h i trp hoat dong g i t a g day k i lota, kiim loan ttl mig dung CNTT d i n g Ihoi cung phta tich nhmig loi leh va thach t h i c Iriin khai cac cong cu nay, qua dd dua mpt s6 kinh nghiem eho c i c tmong dai hoc tai Vilt Nam neu muon fag dung CNTT giing day ke toan, kiem toin 199 \aii\inThi HOJ Hoi - Dtg Tjp L-hi KHO A HOC & CONG NGHE \'\l TRO CUA CONG N'GHE THONG TIN TRONG GLANG DA\" K.E TOAN, KIEM TOAN BAG DAI HOC Su phat tnen cang manh me cua cong nghe Ihong tin Ja Ihiic da\ \iec ticp can den cac phan mem dien tu hicn dai cung nhu su trg gmp ciia may tinh giang day bac dai hoc noi chung \ a cac mon hoc ke toan kiem toan noi neng Cac nha tuyen dung hien cung cang doi hoi nguon nhan lire chat iuong cao dugc trang bi day dii cac ky nang hen quan den may moc, ky thuat cac linh \-uc kc toan kiem toan Vi \'ay, khoa k^ ioan, h e m toan tai nhieu truang dai hoc da COI vice su dung cong nghe thong tm giang day ia mpi phucmg thuc hicu qua gnip sinJi \ien tiep thu kjen lhuc hihi ich hoii va ren luyen cho sinh \ ien cac k>' nang kliac Ben canh do, nghien cuu ciia Boyce (1999) da chl rang viec tnen khai irng dung cong nghe Ihong tin giang day k(5 toan ki^m loan mang lai hicu qna lich cue tren ca hai phuong dien nhung kicn thirc duac giang day \a phuong phap truyen tai noi dung mon hoc Quan han, no duac coi la tac dong Iruc liep den nhimg kmh nghiem duoc tich iriy cho ca giang vicn \ a smh vien tren giang duang Boyce (1999) cung da dira dong lire quan irong nhiit ap dung CNTT giang day ke toan kiem loan la dam bao rSng smh vien •^e thao nhung ky nang lien quan d6n ma> tinh hay cong nghe th5ng tm, qua dap ung duac nhu Cciu cua eong vide sau t6l nghiep Nhil khac vai mue ticu ly thuydl di l>cn vm Ihirc l^ MCC dua CNTT vao giang da> chmh l,i phuang phAp kai hap giua ki^n Ihuc trtrong dai hoc soi cac lmh hu6ng, V an de Irong Ihuc liCm W vay c6 thg noi rkng \iec Inen kliji cac phan m^m CNTT cung nim cac eong cu da> ^a hoc hicn da, khac dong \ai tro rai quan trong gmng day cac mon hoc ke toan kiem loan bac dai hoc 200 151(06) 199-205 TRIEN KHAI PHAN MEM QU.AN LY BAI T ^ VE NHA TRI/C TUYEN CHO SINH \ ^ (ONLINE HOME\\'ORK SOFn\'.MlE - OHS) Phan mem quan ly bai tap ve nha tnrc tuy^n (OHS) la mot cong cii duac su dung til nhiC'u cac khoa hoc ke loan Ng C (2011) bai nghien cuu cua minh sau chi ni nhimg xu huong phat tnen giang day ki loan, kiera toan tnrc tuyen tai cac truong cao dang, dai hoc My da ket luan viec ap dung phan mem quan ly bai tap ve nha truc tuyen, vi du nhu Wiley Plus chinh la mot cac xu huong mai noi thai gian giin day Phan mem quan ly bai tap vc nha true hiy^n (OHS) danh cho smh vicn hgc k^ loan, ki^m loan la phkn mem yeu cau smh vien phai hoan Ihanh va nop cac bai lap vc nha da duac aiao hoan toan tren mang Internet Nhirng bai tap co the bao gom cac van dc vk kt loan, Ira lai can hoi va nhirng cau hoi lua chon co nhieu dap an Khi sinh vicn hoan bai tap vc nha (trir cac cau hoi luan) va nop tren OHS thi se duac cham diem lap tiic Khi cai dat phan mem nay, giang vicn co the lua chon che dong y cho ph^n mhm dua y kicn phiin hoi cho smh vien sau nop bai tap hoac la khong Ben canh do, giang vien Cling c6 quyen lira chon s6 ISn sinh vien duoc phep nop bai lam ciia minh Co th6 noi, OHS ho tra cho g,ang vien rdt nhi6u Irong vice tict kicm thoi gian cham bai ve nha cho smh vicn Tuy nhien, OHS la cong cu khong chl mang iai loi ich cho giang vien ma cho casiiih vien Nhieu nghien ciru truoc day da dua nhiiiig loi ich va m6i hen he giua viec smh vicn ap dung OHS qua trinh hgc tap va ket qua hoc tap ciia sinh vien nhifiu lmh vuc nhu ke loan, kiem loan, vat ly, hoa hoc, loan hoc, kmh tk va tai chinh Rieng Irong linh vuc ke toan, kiem loan, nghien ciiu cua DillaniEggaiis ct al (2008) da chi duac vice img dung OHS hoc tap mon nguyen ly k^ toan da mang lai lich rit cao cho smh vien Peng (2009) va Gaffncy ct (2010) *™> Iftny&i Tlii Hoa H ^ ^ £ ^ TSP CM KHOA n p c & CANG NGHE eung di«D tra i n h huong giang vien si, J n j O H S de sinh v i t a lam bii tap v6 n h i tin Mt q u i hoc tap ciia smh vito tnon nmyin if U t o i n va sau p h t a tieh cac Bhiftl l l i loi ciia sinh v i l n thi kSt l u t a rtng sii dang OHS se nang oao dpng lire hoc tap, tii till hoa ky nang may tmh cho sinh vien v4 Mli gap phii nhimg eau hoi tmh hudng m : cac van d j t5ng q u i t v i k l loin bii fM thi ket qua thi se cao hon liln nhimg sinh ( « h IdlSng Stt dung OHS, d6i viM cic ky S i vin d i p thi khong co su k h i c biet nhiiu HaU het sinh vien va giang vien d i u co cai nhin rat tich cue i p dung OHS hoc l»P v i giang day Wooten v i Dillard-Eggers (a!13) dS t6ng kit viec sir dung phin m i m quin ljl bai tap v i nha true toyin chinh la e i c i Ihlic khuyen khich hoc tap cho smh viln rat i i f u qua, va d}e Met hmi Ich cho nhfag ban sinh viln chua co nhiiu dong lue hoc tap hpIc chua CO tich hoc t i p 161 Imu nhiin, ben canh n h f a g lpi ich frln thi fag dung OHS ttong giang day cfag gap phii 1*4 nhilu thaeh thilc (Humphrey va Bearh, 2014) Thli nhdt, c i c giing vien tte co xu hutag sii dung OHS giing day nhiiu hon giang wen eo thim nien B i i u c6 t h i dugrc Iy giii cac giing vito tre nhanh nhay hon tiep v t a voi edng n g h i thong tin n i n nhanh chong bit nhjp voi nhimg xu huiJng c6ngoi, moi n h i m hd ttg hojl dong g i t a g day oong thoi n t a g eao hieu q u i hpc lap cho sinh viln Thir hai, khong phii mon hoc n i o ciing phil huy hieu qua sii dung OHS So sinh giua man nguyen ly k i tota va kilm t o t a eo the thiy iang OHS dupc ap dung nhiiu nguyto ly k l t o t a hon Su khic bi§t ttong npi dimg mon hpc v i c i u ttiic b i i lip v i n h i ehinh 14 nguyto nhan giii thich tai OHS m khong dupc ua chupng gitag day kiim tota, Nguyln ly ke lota co bii tap v l n h i yeu m ve p h t o tieh giao djch v i linh tota nhiiu »i v i y lam bai tap ve n h i h t a g ngiy giilp o m g 00 kiln thile rtt hito qui, nhung kiim tota lai yeu c i u b i i tap v i n h i thito v i suy ngh! chuyto s i n v i p h t o tich dua ttto nhimg dft lito thu thip dupe, thucmg duoi dang bai 151(06): 199-205 Iu|n hoac e t a hoi dang mo ta, minh hpa nen OHS Idiong mang lai nhiiu t i c dung Thu ba, thoi gian q u t a Iy OHS doi nhiiu hon' thoi gian e h i m bai tap ve n h i , d i e biet d i i vdi nhimg g i t a g viln moi s i dung OHS Thii tu, tmh trang chep bii lap v i nha eiia ban eiing rat de d t a g x i y ra, d i i u se i n h hudng ttuc tiep tdi viec tiip thu kiin thilc va cung e i npi dung bai hpc ciia smh vita Vi viy, d i khic phuc v t a de nay, sil dung p h i n m i m quta ly bai tap ve n h i , moi sinh viln se dupc giao CO thi eung mpt dang bai tap nhimg se vdi nhimg d o lito gia h i khac d i thuc hanh T r t o thuc te, h i u hit c i c trudng dai hpc tai cac midc p h i t ttiin nhu Anh, My, IJc diu da ttien khai c i c p h i n m i m quta ly bai l}p v i n h i true hiyta Vi du nhu d Anh, tic c i e trudng dai hpc d i u sir dung he thing Blackboard nhu mpt cong cp d i kiim soat bai tap vc nha eua sinh viln doi vdi timg mon hpc, khong chl la k i loin, kiim toin Nhu viy, moi smh viln d i u phii cd y thiic v i thdi han nop bai, chit lupng bii Iim, qua n t a g cao tinh tu hpc va co hpi dupc tun hiiu s t a v i kiln thlic ehuyto nganh Tren eo sd nhung Ipi ich v i Ihich IhHc ma OHS mang lai, cic h^dng dji hpc tai Viet Nam nen sdm ttiin khai p h t a mem q u t a Iy bai tip v i nha true tuyen v i o giang d a y Vi du nhu mdn nguyto Iy ke tota CO thi ling dung phin m i m de sinh vien dupe luyen tap d nhi each hach loin cac giao dich, qua co n i n ting vihig chac d l hpc nhiing mon hoc chuyen sau nhu kc tota lii chtah, k i loan quta tti, k i tota thul, kilm t o t a TRIEN KHAI PHAN M E M MO PHONG TINH HUONG KE TOAN, KlfiM TOAN THUC Tfi CHO SINH VIEN THUC H A N H (SIMULATION SOFTWARE) Mairiotl (2004) da Ihong qua phta tich mpt s6 Uudng hop diln hinh tai mpt sd ttudng dai hpc tai Anh Qudc ttiin khai thinh cdng phin mem md phdng tinh hudng thuc ti nhim k h t a g djnh nhiing lpi ich ddnh cho sinh vien ke t o t a kilm loan, dac bipt sau tdt nghiep P h t a m i m md phdng duoc thiil k i vdi mue dich tii hito lai cae linh hudng, cac 201 .cn Thi Hoa Hong uiD;5 Tap chl KHOA HOC & CONG NGHE van de Irong thuc te Iam viec de smh vien duac Iam quen ven qua trinh xu ly thong qua nhirng kien thirc da hoc Phan mem cung cap nhung tinh huong true tuyen dugc sap \ep theo cac cap khac cho phep sinh vien duac lua chon thuc hanh theo Irinh ciia minh Trong qua trinli giang day su dung phan mem mo phong giang vien co nhiem dua nhimg ggi y ciing nhu nhan xet v^ k^l qua lam bai ciia sinh vien, tren ca sa sinh vien CO the sua chira \ a bo sung de khSc phuc nhimg loi minh da mac phai Qua do, sinh vien sc nit duoc nhirng bai hgc hoac nhirng loi hay mac phai gap nhirng \'^n d^ tuong Iu Irong Ihuc ic cong \'icc sau Phan mem mo phong cung khuyan khich kha niing tu thuc hanh va kha nang xu ly doc lap cua sinh vien, thiic day su sang tao va ni6m yeu Ihich voi nhiing mon hoc lmh vuc kc toan kiem loan Tuy nliien, ben canh nhirng mat Iich cue thi phan m^m mo phong van ton tai diem han ch6, dac biel n^u mudn Incn khai hieu qua Iai cac truong dai hoc tai Viet Nam Ihi nhung tinh hu6ng dugc dua vao phan mem phai phii hop voi thuc tiSn tai Vict Nam Nhu vay, smh \ien mai c6 the lam quen \'ai cong vice mgt each d& dang hon sau klii loi nghiep dai hoc il(06) 199 -205 De dmh nghTa ro rang ve cac khoa hoc trirc tuyen, Alien va Seaman (2013) da l6ng k^I bang dual day Trong_ nghien ciVu cua Myring el al (2014) hau het cac klioa hoc ke loan tai cac truong d^i hgc va cao dang dC'u !a nhung khoa hoc co ho tro bai trang mang true tuydn, Trong nliung khoa hoc nay, ngi dung hoc tap nhu bai giang, bai tap ve nha va diem dugc dang tren mang Hien cac khoa hoc da duoc chuyen d6i hoan loan khoa hgc Iruc tuyen toan bo, npi dung hgc tap dugc dang lcn mang thong qua he lh6ng quan Iy hgc tap Dieu tao di^u kien cho giang vien va smh vien trao d6i de dang hem, dac biet la nhung khoa hoc tmc tuyen dugc thi^t kc mot each cau ky, can than Ben canh noi dung hgc tap dugc tiep can duoi dang video dugc dang tren mang, smh vien duac yen cau phai hoan cac bai tap online, lham gia vao ban luan cac chii de hgc tap, lam bai kicm tra hang tuan Qua cac khoa hgc hue tuyen se cung cap cho giang vien su danh gia qua trinh hgc tap (learning analytics) cua smh vien dc cai tien noi dung cung nhu phuang phap giang day Con vai nhirng khoa hgc kk hap lhi biil giang sc dugc giang vicn ghi am lai va cac van dc ve nha hoac dirac tir dpng chiim diem true Iuy6n Jren mang hoac giang vien cham Nhilu khoa hoc kk hap sir PHAT TRIEN CAC K H O A HOC TRLTC dung phong noi chuyen true tuyen va bang tin TUYEN BEN CANH CAC KHOA HOC nhan de ban luan vc cac chii dd ciia khoa hgc TRUYEN THONG Bang 1: Tong cpidt ve noidung khda hoc truc luyin Noi dung truyen tai trirc tuyen Cac loai khoa hoc Khoa hoc _lmycn Ihong ^ n g Khda hoc kci hap Mo ta khoa hoc Khoa hoc khong su dung ky ihuat true tuyen, noi dung bai giang duoc tmygn lai hoan toan dirai dang vi6t hoac noi Khoa hoc CO sir dung CNTT tren cac trang mang Iri/c tnycn nham tao dieu k.cn hfl Ira cho cac khoa hoc Ihong thucmg Co the su- dung he thong quan iy khoa hoc hoac trang mang imc luyen de Jzng chuang trinh hoc va bai lap \i nha Khoa hoc co noi dung ducfc tmyen lai duoi ca hinh lhuc true tuyen va mat-doi-mat Nhirng ph^n noi dung cua khoa hoc dircrc dang lai tren mang thuang su dung phuong phap ban Iuan tnic m^cn va han che nhung buoi hoc eap mat truc ii' ,M„„'—777—1= -f iniuKnongcocae bum hoc tren op (ygiion A en E and Se/immt i nou, r-i 'T; 'c ana seaman J (20!3) Changing Course Ten Years of Tracking Online Educ, Ihe United States) ^^niH^ninevaBtg Tap chi KHOA HOC & CONG NGHJ Cd the noi, vile phal ttiin c i c khoa hoc Une myen eung 14 mot xu hudng ddi mdi ttong •mae day ke tota, kiim t o t a tai cie ttudng M hpc, cao d t a g Tuy nhien c i e ttudng edng # e t a nhac ve chi phi va Ioi ich cua giio due ttuc taydn Lpi leh Idn nhit ciia cac k h o i hpc ttuc tuyin la cdng eu d i nhiin smh viln CO thd tiep e t a vdi npi dung hpe tap hon Ben CiUlh dd, ehi phi cOng la mpt v i n d i c i n phai tal tim Diie biet, c i c k h o i hoc k i lota ttuc hiyin deu y l u eau chi phi ban d i u tuong d i i I t a (cW phi lap d i l ky thuat va chi phi dao tao eho gitag vien) v i chi phi tti he thdng Mat khic, vdi nhiing k h o i hoc ttuc luyin giang viln cto k i i m soit su tham gia vao hpc' tip cda sinh vien nhim d i m b i o ehit lupng hpc tip cua sinh viln Vi dp, vdi bii gitag v i hao mdn T S C S , ngoii cung eip bai gitag thi tmg viln c t o d t a g b i i tap qua phin m i m quan Iy bai tap v ! nha d i sinh viln luyen tip va khuyta khich sinh viln tham gia cac nhdm , B""8 2: '^'•Od bgc ke lodn,n^ 151(06).- 199-205 b t a l u t a v i phuong p h i p tinh hao mdn thich hpp cho timg lmh hudng cp t h i Nhu da d i cap d ttln, hudng tiip e t a mdi cho cac k h o i hpc ttuc tuyin thdng qua vice su dung p h t a tich qua ttinh hoc tap (Leaming Analytics) chinh Ii diim ndi bit d i mang Iai Ipi ich vupt trdi phat ttiin eac khoi hoc fruc tuyen so vdi k h o i hpc ttuyin thing (Jui ttuih p h t a tich n i y bao gdm c i c budc nhu thi men d b t a g Bdi vdi khoi hpc ttuc ttiyin, sinh viln eung dang ky hpc nhu c i c khpa hpc ttuyin thing sau moi smh viln sc dupc cip mol tii khoan ttuy e | p vao k h o i hpc Npi dung khoi hpc se bao gdm day dii cie chuong, cac phin theo hmg hito nhu bii gitag, bii doc, bii tip ve nha v i bai kiem tta P h t a tich qua ttinh hpc tap se giup cho e i gitag vicn v i sinh vien de dang Hep cto v i hiiu ro hon eac ndi dung moi frong khoi hpe Gitog viln ciing kip thdi thay dot phuong phap va ndi dmig bai giing eho phu hpp hon vdi luc hpe ciia sinh viln I " ' " " V F "Ull v o l IUC h( tuyin vdi phdn tich qud Irinb hgc tgp loem tr danh g,a nang lpc ca nhan dl kip thdi,hay ddl phuong phap giang day (Nguon: Myring M Bolt J P vd Edwards R '""'"•'''"''PP'aacbes to Online Accounting Educanon pp 70) Nguyln Thi Hoa Hong ^a Dig Tap chi KHOA HOC & CONG NGHE Vdi su phat trien eua giao due true tuyen, cang c6 nhieu smh \ien ke toan dang ky cac khoa hgc true tuyen tham chi hoan mot so chimg chi ke loan online, Nhu eau eiia lhi truang lao dgng ciing thiic day, khuyen khich cac truang dai hgc phat tnen cac khoa hoc truc tuyen ve ke toan, kiem loan de sinh vien tnrcmg co day dii nhirng ky nang ve may tinh ben canh kien thiic chuyen nganh Dieu quan la cac khoa hoc truc tuyen can duoc dam bao ve ehat lugng de smh vien duoc trang bi nhimg nang luc can thi5t gnip sinh vien co the cong lam viec ITnh virc ke loan, kiem loan sau tot nghiep KET LUAN CCing VOl xu hucmg phat Inen chung ciia nen kinh te tren the gioi va nhu cau cua nha tuyen dung, viec ung dung cong nghe thong tin giang day bac dai hoc dugc coi la vo Cling can thiet, va doi vai mon hoc ke toan, kiem toan cung khong phai ngoai le Bai vi^t gioi thicu mot so cong cu co sir dung cong nghe thong tin de ap dung giang day ke toan, kiem toan bae dai hgc D^ co thd phat huy duac day dii nhirng lai ich su dung nhung cong cu nay, cac trudng dai hgc tai Viet Nam nen can nhdc vd tinh hinh ca sd vat chat cung nhu kinh phi dang co dd c6 thd tnen khai va phat trien nhirng cong cu mgt each phii hgp, qua giam tai cong viec cho giang vidn d6ng thai thiic d^y nang luc hgc tap va trang bi nhimg ky nang c^n thidt cho sinh vidn ke loan, kiem loan i6t nghidp 151(06)- 199-205 TAI LIEU THAM KHAO Allen, E, and Seaman J (2013) Changing Course Ten Years of Tracking Online Education in the United States Boyce, G, (1999) Computer-assisted leaching and leaming in accounting pcdagog>' or produci? Journal of Accounting Educaiion Vol 17, pp 191-220 Cheng, K K , Thacker, B , Cardenas, R L, and Crouch (2004), Usmg an online homework system enhances sUidents' learning of physics concepts in an introductory physics course, American Journal of Physics, 72{1 j), pp 81-93 Dillar-Eggers, J., Wooten, T, Chiids, B and Coker, J (2008) Evidence on the effectiveness of online homework College Teaching Melhods and Styles Journal, 4(5) pp 9-15 Holcomb, T and Miehaelsen, R (1996), A strategic plan for educational technology in accounting Journal of Accountmg Education Vol 14, No 3,pp 277-292 Humphrey, R L aijd Beard, D F, (20I4| Facully perceptions of online homework software in accounting education Journal of Accouniing Education Vol 32, pp 238-258 Kotb, A and Roberts, C (2011), E-busincss in Accounting Education' A Review of Undergraduate Accounting Degrees in the UK and Ireland Accounting Education and international journal Vol 20, No 1, pp 63-78 Marriott, N (2004) Using computenzed business simulations and spreadsheet models in accountmg education; a case study Accounting Education Vol 13, pp 55-70 Myring, M., Bolt, J P and Edwards, R (2014) New Approaches to Online Accounting Educaiion The CPA Journal Pp 66-71 10 Ng, C (2011) Emerging trends m online accounting education at colleges Pennsylvania CPA Journal, iiH]), pp_ 1-3 11 Wooten, T and Dillar-Eggers, J (2013) An investigation of onhne homework- Required or nol required'' Contemporary Issues in Education Research-Second Quarter, 6(2), pp 189-198, Msufe Thj Hoa Bine " O e iiji' S • 151(06): 199-205 SUMMARY THE APPLICATION O F INFORMATION TECHNOLOGY S^s''^^?J^Ar''ô^*'ô'ô^ATION: m ^ ãI Tap cM KHOA HOC & CONG NQHE " ° ' ' " ™ ,""> HoBgi, Nguyen M i n i Phnong', Tniong Tbi Viet Phnons" Foreign Trade University 'College ofEconomics and Technology - TNU ]rh? ô ô ã P ^ e n t s the ™»issily of applying infonMion techoologies for teaehing accomitin, and ^ e s e methods effieiently, the paper amlyzes bod, advantages and challenges when LnlvinB ^ I l T n s ^ e '"'''""•""' "'"'•"""^rkSoJit.grefOHS) m i nhdnbdi: 12/3/2016: Ngayphan bti,-.0S/4/20l6: Ngdy duyet ddng- 30/S/20I6 ninbl^Uutakgc: POSTS Bd Anh Tdl-Bgihgc T h i ^ ^ , ^ ' " leaming analytics ... han ch6, dac biel n^u mudn Incn khai hieu qua Iai cac truong dai hoc tai Viet Nam Ihi nhung tinh hu6ng dugc dua vao phan mem phai phii hop voi thuc tiSn tai Vict Nam Nhu vay, smh \ien mai c6 the... phuong p h i p tinh hao mdn thich hpp cho timg lmh hudng cp t h i Nhu da d i cap d ttln, hudng tiip e t a mdi cho cac k h o i hpc ttuc tuyin thdng qua vice su dung p h t a tich qua ttinh hoc tap... kicn phiin hoi cho smh vien sau nop bai tap hoac la khong Ben canh do, giang vien Cling c6 quyen lira chon s6 ISn sinh vien duoc phep nop bai lam ciia minh Co th6 noi, OHS ho tra cho g,ang vien