AUN - QA self-assessment report: Bachelor of accounting / Đặng Đình Tân, Ông Văn Năm

INTRODUCTION

Banking University of Ho Chi Minh City (BUH), established in 2003, is the successor to the Banking Academy, initially formed in 1976 to cater to the banking and financial sector's HR requirements This state-recognized institution has played a vital role in developing skilled professionals for over 40 years, primarily serving the southern region of Vietnam.

In the development strategy for the period 2016-2020, with a vision to 2030: The university defines the mission: “BUH provides the society and the banking industry with high quality human resources, influential research, along with consulting services and community service activities BUH creates an education ecosystem, providing opportunities and lifelong learning skills towards comprehensive, creative human development, with the spirit of serving the country, serving the country and the world the people."

Based on that strategy, the university has defined a vision: “BUH aims to become a multidisciplinary and interdisciplinary university in the group of leading universities in the region and continent in the fields of economics, business, management, law, society and humanities We are pioneers in training, research and application of digital technology in the fields of finance, banking, business, management and pioneer in solving interdisciplinary problems.”

Currently, the university maintains the main training levels such as college, regular university, graduate and doctoral students For the university system, there are two types of training, namely formal training and work-study, including training disciplines:

For the graduate training system, the University currently has the following programs:

 Master, Doctorate in Finance and Banking

 Master, Doctorate in Business Administration

In the academic year 2020 - 2021, the University is managing 12,283 full-time students and

857 students working and studying In addition, every year, the University also trains more than

300 master students and about 20-30 doctoral students Among undergraduate training programs, specialized training programs in Finance and Banking have achieved independent accreditation standards according to AUN-QA standards in 2019

In the academic year 2020-2021, the university employed a total of 448 individuals, with 16 professors, 100 PhD holders, 238 master's degree holders, 55 bachelor's degree holders, and 39 other degree holders Regarding personnel structure, 286 faculty members (38 part-time) and 162 administrative and service employees comprised the workforce.

Faculty of Accounting - Auditing (FAA/Faculty) is one of 11 specialized faculties, established under Decision No 330/QD-NHNN dated February 26, 2014 of the State Bank of Vietnam The FAA is assigned the task of taking charge of the training program (CET) in the accounting major (accounting-audit major) The current organizational structure of the Faculty consists of the Dean in charge of general Supporting the Dean, according to the regulations on organization and operation, includes two Vice Deans: one Dean is in charge of academics and one is in charge of training and scientific research (Research) The subjects in the Faculty are structured into 3 subjects: the Department of Financial Accounting, the Department of Management Accounting and the Department of Auditing (Figure 1.1)

Currently, the Faculty's human resources include 32 lecturers (04 lecturers are studying for PhD students abroad) and 01 office staff; in which there are 01 associate professor (accounting for 3.1% of the total number of lecturers), 13 doctorates (40.6%) and 19 masters (59.4%) The number of students who are studying in the training majors managed by the Faculty is currently about 1500 students in the regular university training system and working and studying at the same time

Figure 0 1: Organization chart of FAA

(Source: Working Regulations 2020 of the FAA)

Based on the University's mission and vision, the FAA defines the mission as follows: "The

The Finance Academy (FAA) is dedicated to nurturing future accounting and auditing professionals Through its commitment to research excellence, the academy plays a vital role in shaping society's economic and social landscape By fostering continuous learning and equipping students with the necessary skills, the FAA empowers individuals to contribute positively to Vietnam's progress and global competitiveness.

At the same time, the vision is defined as: "The FAA will become a pioneer in training and applied research in the field of accounting and auditing, in line with the trend of digital transformation."

To implement the assessment plan outside of the training programs, the University has established the School-level Self-Assessment Council (SAC) according to Decision No 1010/QD- DHNH dated May 18, 2020 of the Rector of BUH In addition, Decision 1010 also established secretariat and specialized groups for self-assessment of training specialties according to AUN-QA standards The task group of the SA Council - Bachelor of Accounting - Auditing Program was

In charge of training and science and technology

In charge of academics affair

Counseling for the Dean FACULTY

QA established with the task of making and implementing self-assessment of the accounting training program according to the AUN-QA Standards, including team leaders Working: Dr Dang Dinh Tan (Dean), Dr Nguyen Quynh Hoa (Deputy Dean) and Dr Mr Van Nam (Deputy Head of the Department of Testing and Quality Assurance (DTQA)) The members of the specialized groups include the leadership of the Faculty of Accounting - Auditing, lecturers in the faculty and a number of officials in charge of related units in the University

The group leader's task is to direct and assign the group to conduct self-assessment of the training program of the FAA; organize meetings of working groups; complete the SAR and submit it to the School Level SA Council

Group members are responsible for mastering standard content, gathering information and evidence, analyzing and synthesizing data, drafting a SAR report, and finalizing the SAR This project spans from mid-2020 to late 2021, with four distinct phases.

Stage 1: Making a plan with specific tasks such as: Establishing a SAC at school and faculty level; plan a self-assessment of the FAA and learn about the standards of the AUN-QA Standard

Stage 2: Implementing the SA implementation process: Collecting and analyzing evidence, interviewing, and surveying to evaluate the training program according to the AUN-QA Standards Write and edit the SA Report

Stage 3: Checking the SA Report, getting feedback to complete the SA Report

Stage 4: Finalizing the SA Report, disseminating the SA report and preparing the official external assessment

THE EXPECTED LEARNING OUTCOMES

Sub-criterion 1.1: The expected learning outcomes have been clearly formulated and aligned with the vision and mission of the university

Higher education based on career orientation is an inevitable trend in The Fourth Industrial Revolution (4IR), which is popular at many universities around the world, including BUH (University) In the period from 2014 to 2020, the FAA) has implemented three times to develop and revise the Learning Outcomes (LOs) of the Bachelor of Accounting Program (AP), that is according on the basis of the coherence and compatibility between vision and mission of the University [01.01.07] and Faculty [01.01.08] with the Program Learning Outcomes (PLOs)

To achieve this, a thorough design and formulation of expected learning outcomes (ELOs) is always a significant concern, ELOs is carried out in the suitable compulsory courses taken by BUH students The achievement of ELOs is measured by students' scores in the respective course(s) The Faculty has based on steps a specific and rigorous process to conduct the development and adjustment with three main stages, which are:

In 2014, a significant milestone was reached when the Faculty of Business Administration established undergraduate Learning Objectives (LOs) based on the CDIO (Conceiving, Designing, Implementing, Operating) framework However, the ELOs outlined in the CDIO system were deemed insufficient to assess the professional practice capacity required within the accounting industry As a result, the LOs were not effectively distributed or accurately measured throughout the accounting curriculum.

In 2018, the orientation of implementing the IAS/IFRS transformation project of the Ministry of Finance in Vietnam set out requirements for changes in the accounting profession Therefore, in order to overcome the shortcomings of the AC according to the 2014 version, and to meet the requirements of stakeholders in human resource training, the Faculty has adjusted the training program at the higher education level with about 129 credits and an improvement in the method of assessing learning outcomes of course-based modules [01.01.02] through changing the proportion of assessment criteria of the subjects (from 4/6 to 5/5)

In 2020, with the results of the synthesis of ideas opinions from stakeholders, and at the same time we consult and compare advanced universities in the world [01.01.03q], [01.01.04], the Faculty continues to refine modify the PLOs of Bachelor of accounting - auditing program to meet the career orientation with general education knowledge, basic science and industry core foundations, internships and experiences to ensure compliance with regulations according to Circular No 17/2021 of the Ministry of Education and Training (MOET) [https://moet.gov.vn/tintuc/Pages/tin-hoat-dong-cua-bo.aspx?ItemIDs79] In particular, the LOs of version 2020 with 122 credits are designed with integrated knowledge, skills and attitudes, expressed into 8 output standards (PLO) with Bloom scale

[http://en.wikipedia.org/wiki/Bloom%27s_taxonomy] at level 4 in the direction of Digital Accounting to enhance access to technology and practical skills [01.01.05], in order to meet the flexibility of opportunities for dual majors, pass learning and shorten the training time for learners

Figure 1 1: The compatibility between the PLOs with the University's mission and vision

THE MISSION OF THE UNIVERSITY

BUH cultivates a learning ecosystem that empowers individuals with lifelong learning capabilities and fosters comprehensive human development, guided by a commitment to national and global service Through high-caliber human resources, impactful research, consulting services, and community involvement, BUH contributes significantly to the banking industry and society at large.

THE VISION OF THE UNIVERSITY

BUH aims to become a multidisciplinary and interdisciplinary university in the group of leading universities in the region and continent in the fields of economics, business, management, law, society and humanities We are pioneers in training, research and application of digital technology in the fields of finance, banking, business, management and pioneer in solving interdisciplinary problems

THE MISSION OF THE FACULTY

The FAA provides society with quality human resources, valuable research high in accounting and auditing, meeting the requirements of

Vietnam's socio-economic development and international integration; provides learners with opportunities and skills for lifelong learning and towards holistic human development

THE VISION OF THE FACULTY

The FAA will become a pioneer in training and applied research in the field of accounting and auditing, in line with the trend of digital transformation

OBJECTIVES OF THE TRAINING PROGRAM

* Training on economic background knowledge and in-depth, modern knowledge of accounting and auditing;

* Capable of research and professional practice in response to technological advances, meeting human resource needs in the field of accounting and auditing both domestically and internationally;

PROGRAM LEARNING OUTCOMES PLO 1 : Having capability of applying basic knowledge of natural and social sciences in the field of economics

PLO 2 : Having capability of thinking critically

PLO 3 : Having capability of organizing, working in a team and communicating effectively in international integration environment

PLO 4 : Being proactive and positive in learning and research to meet lifelong learning requirements

PLO 5 : Being compliant with laws and regulations, professional ethics and social responsibility

PLO 6 : Having capability of applying background and in-depth knowledge to solve professional problems in the field of accounting and auditing

PLO 7 : Having capability of participating in building and developing application solutions in the field of accounting and auditing

PLO 8 : Having capability of identifying, assessing and responding to changing trends in the field of accounting and auditing

Figure 1 2: The process of building a university training program

Sub-criterion 1.2: The expected learning outcomes cover both subject specific and generic (i.e transferable) learning outcomes

Figure 1 3: The general and accounting specialization PLOs of AP

(Source: http://buh-ktkt.nvportal.net/chuong-trinh-dao-dao/chuong-trinh-dao-tao-dai- hoc/chuan-dau-ra

The expected learning outcomes of the formal university programs in accounting major currently includes 8 PLOs which are divided into two groups: (i) The group of general PLOs (including PLO1, PLO2, PLO3, PLO4, and PLO5) ensures that learners can meet the requirements of knowledge, skills and attitudes appropriate to the profession (ii) The group of accounting specialization PLOs (including PLO6, PLO7, PLO8) supplements 06 new subjects which are based

PLO 1 : Having capability of applying basic knowledge of natural and social sciences in the field of economics

PLO 2 : Having capability of thinking critically

PLO 3 : Having capability of organizing, working in a team and communicating effectively in international integration environment

PLO 4 : Being proactive and positive in learning and research to meet lifelong learning requirements

PLO 5 : Being compliant with laws and regulations, professional ethics and social responsibility

PLOs PLO 6 : Having capability of applying background and in-depth knowledge to solve professional problems in the field of accounting and auditing

PLO 7 : Having capability of participating in building and developing application solutions in the field of accounting and auditing

In line with changing industry trends, the Accounting major at BUH offers specialized training programs such as Accounting Data Analytics with Python, Information Technology Auditing, and Financial Statements Auditing These programs enhance students' technological proficiency and adaptability, enabling them to engage effectively in the field By integrating the concepts of liberal and interdisciplinary education, BUH empowers learners to develop skills applicable not only in the accounting profession but also in various other domains.

Sub-criterion 1.3: The expected learning outcomes clearly reflect the requirements of the stakeholders

At each different stage, the learning outcomes always has a connection and compatibility between the University/Faculty's vision and mission and the PLOs (Figure 1.1) In particular, the survey results in 2020 shows that the AP of BUH has gradually met the learning outcomes and expectations of related parties (Table 1.1) Specifically, the content of the training program is in line with the objectives and the learning outcomes of accounting major has 4.31/5 points (Very satisfied); the criterion of distribution ratio between theory and practice has 3.93/5 points and increased by 0.8 points over to the previous year; The objectives and training program for the Accounting major has 4.23/5 points and the course response level folowing to training major has 4.23/5 points Simultaneously, the results of the recruiter survey, the overall assessment of specialized training knowledge and the ability to apply and solve practical problems that revolved around quite satisfied (58.33%) and satisfied (31.25%), meet the job requirements and can be used immediately 75%, so the rate of students having jobs after graduation is 97.9% [01.03.01] This shows that there has been an improvement of the learning outcomes of the training program for the Accounting major, which has been gradually meeting the needs, satisfaction of learners and the requirements of the society

Table 1 1: Contribution of related parties to PLOs of of Accounting training program CARDINAL

Being compliant with laws and regulations, professional ethics and social responsibility

Having capability of applying basic knowledge of natural and social sciences in the field of economics

Having capability of identifying, proposing and solving problems in the field of Accounting

Having capability of organizing, working in a team and communicating effectively in international integration environment

Having capability of proposing and solving problems in the field of Accounting

Information gathering and processing skill PLO 1

Problem-solving skill PLO 6 , PLO 7

Organization skills, having capability of creating independent research PLO 3

Having capability of identifying, assessing and responding to changing trends in the field of accounting and auditing

Having good application of legal knowledge, international standards in the field and interdisciplinary of Accounting

Dynamic, adaptability in the field of

Consciousness of learning and self- study, self-research PLO 4

In-depth knowledge in the field of

PROGRAMME SPECIFICATION

Sub-criterion 2.1: The information in the programme specification is comprehensive and up-to-date

The 2020 programme specification has the following [02.01.01]

- Awarding body/institution (BUH); The Faculty (FAA); Programme title (Accounting- Auditing); Major (Accounting); Code (7340301); Name of the final award (Bachelor of Accounting)

- Expected learning outcomes of the programme: General objective of the training programme (1), Programme learning outcomes (2); Job opportunities after graduation (4)

- Admission criteria or requiement to the programme (6)

- Training programme for reference – comparison (8)

- Programme structure (General knowledge; Fundamental, Major and Professional knowledge) (10)

- Guide to programme (professional graduation requirements; English standards and computer science) (12)

- Body of educational quality monitoring (University)

- Date on which the programme specification was written or revised

From 2014 to 2020, programme specification has three versions: 2014, 2018 and 2020 The

2020 version has some amendments and changes in comparison to previous versions In particular, the 2020 version has been added with the PLOs (2); the PLOs matrix and the course’s expected learning outcomes (ELOs) (3)

Sub-criterion 2.2: The information in the course specification is comprehensive and up- to-date

All the courses in programme have their course specification, which is standardised The information in the course specification includes:

- General information and requirements to the course

- Course materials: textbooks and reference books

- Learning outcomes of the course (CLOs), the level scale of PLOs which are allocated to the course

- Teaching plan in details It is a detailed description (chapter by chapter) of time, teaching, learning methods to enable outcomes to be achieved

- Assessment methods: This section clearly demonstrates the assessment methods that teachers use to achieve the course’s ELOs, in alignment with teaching and learning activities

- Course title/faculties in charge

- Date on which the course specification was written or revised

To ensure the update, the course specifications are also reviewed and revised periodically with the time of reviewing and editing the study programme Thus, from 2014 to 2020, the course specifications have been revised three time Through each revision, the subject description is desighed to be more and more comprehensive with all useful information from to the parties

Table 2.1 below compares changes in the course specifications across versions 2014, 2018,

Table 2 1: Comparision of course speccifications across versions DOMAINS VERSION 1 (2014) VERSION 2 (2018) VERSION 3 (2020)

Course Description (includes name of the course)

Course Description (includes name of the course)

Course title; knowledge volume (Number of credits and learning hours)

Course title; knowledge volume (Number of credits and learning hours)

(Vietnamese, English), code, programme level; Applicable training major; Credits; allotment of time; Faculty of subject management; previous subject

Summary of the course content

Summary of the course content

Summary of the course content and coding the subject's objective

Description and Coding of course ELOs; in connect with PLOs allocated to the course

Description and Coding of course ELOs; Connect ELOs with PLOs allocated to the course

Description and Coding of course ELOs; Connect

ELOs with PLOs allocated to the course and in connection with the coded course learning objectives

List of the chapters in the subject, associated with the CLOs and proof of assessment

List of the chapters in the subject, associated with the CLOs and proof of assessment

List of the chapters in the subject, associated with the CLOs and proof of assessment Associated with teaching and learning activities, proof of assessment and relevant learning materials

List of assessment components (midterm and final assessment);

List of assessment methods associated with the CLOs and the weight of each assessment method

List of assessment components (midterm and final assessment);

List of assessment methods associated with the CLOs and the weight of each assessment method

List of assessment components (midterm and final assessment); List of assessment methods associated with the CLOs and the weight of each assessment method

Requirements for the students when attending class and other requirements

Requirements for the students when attending class and other requirements

Signature of author, approved by Dean and Rector Without Date of approval

Signature of author, approved by Dean Without certificated by Rector

Signature of author, approved by Dean and Rector Date on which the course specification was issued or revised

(Source: Course specifications version 1, 2, 3 from 2014 to 2020) Sub-criterion 2.3: The programme and course specifications are communicated and made available to the stakeholders

The programme specifications are published widely and publicly in many forms, on the both website of university and faculty

- Seminars and workshop on the study programme [02.03.03]

The course specifications are published widely and publicly in faculty’s website:

- On the LMS system where the lecturers provide all necessary materials in the first class date [02.03.04]

PROGRAMME STRUCTURE AND CONTENT

Sub-criterion 3.1: The curriculum is designed based on constructive alignment with the expected learning outcomes

The Bachelor of AP is designed with 125 credits, divided into 3 knowledge blocks: general knowledge with 22 credits (accounting for 17.6% of total credits); fundamental knowledge with

52 credits (accounting for 41.6% of total credits); major knowledge and specialized knowledge with 51 credits (accounting for 40.8% of total credits) Details are shown in Table 3.1

Major knowledg e and specialize d knowledg e *

Note: * Including Internship (3 credits) and Graduation Thesis (9 credits);

The curriculum is designed based on constructive alignment with the expected learning outcomes that is clearly shown in the matrix in Table 3.2

Table 3 1: Expected learning outcomes matrix of training programme

PLO1 PLO2 PLO3 PLO4 PLO5 PLO6 PLO7 PLO8

PLO1 PLO2 PLO3 PLO4 PLO5 PLO6 PLO7 PLO8

23 Theory of Finance and Currency 3 3 3

PLO1 PLO2 PLO3 PLO4 PLO5 PLO6 PLO7 PLO8

Table 3.2 shows the alignment between the curriculum and the expected learning outcomes Overall expected learning outcomes (PLO1-PLO5) are integrated through courses in the general education stage and most of courses reach level 2 Specialized expected learning outcomes (PLO6- PLO8) are integrated through courses in the major knowledge and specialized knowledge stages and reach level 3 In addition, advanced specialized courses, graduate internships and graduate thesis provide specialized PLOs and achieve level 4

Sub-criterion 3.2: The contribution made by each course to achieve the expected learning outcomes is clear

The FAA uses the Bloom scale (2001) on the level of awareness to determine the level of contribution of each course to the achievement of the expected learning outcomes [03.02.01] In the process of creating training programme and designing course syllabus, after the PLOs were officially announced, the Faculty held a meeting of departments and distributed the PLOs to courses, ensuring that all courses contribute to the overall PLOs to a certain extent according to the Bloom scale With the same PLOs, the scale level of the courses in the following semester can be increased compared to the courses in the previous semester

The general knowledge block include courses such as General Laws, Mathematics, Philosophy of Marxism and Leninism, Ideologies of Ho Chi Minh, Advanced Mathematics, Theory of Probability and Statistics, Psychology, Logics, Discrete Structure support students to achieve general PLOs such as critical thinking, organizational ability, teamwork and effective communication

The fundermental knowledge block include courses such as Macroeconomics, Microeconomics, International Economics, Principles of Marketing and Principles of Accounting are in accordance with the PLOs on basic knowledge of Economics, Accounting, Management and Marketing in an organization (that courses achieve PLOs such as being proactive and active in lifelong learning, research, etc.) Besides, courses such as Finance and Monetary Theory, Corporate Finance, Financial Accounting, Research Methods, Econometrics and Accounting Data Analytics with Python provide students with in-depth knowledge of accounting, finance, money which are integrated through the ability to apply background and in-depth knowledge to solve professional problems in the field of accounting and auditing

The major knowledge block include courses such as Fundamentals of Auditing, Accounting Information System, Financial Accounting for Specialized Industries and Public Accounting The specialized knowledge block include courses such as Cost accounting, Advanced financial accounting, Management accounting, Financial auditing, Bank auditing, Advanced accounting information systems, Advanced international accounting and Internal control support students with the ability to apply knowledge, the ability to participate in the development of solutions as well as to grasp and adapt to changing trends in the field of Accounting - Auditing

Sub-criterion 3.3: The curriculum is logically structured, sequenced, integrated and up- to-date

The 2020 training programme of the faculty includes 125 credits within 4 years, 8 semesters with knowledge blocks from general to specialized knowledge

To establish a strong foundation for accounting and auditing professionals, the curriculum includes general theoretical courses (30%) covering state and law, Marxism-Leninism, history, and ideologies This knowledge serves as a base for core subjects in the major Professional knowledge is categorized into fundamental and major/specialized courses Fundamental knowledge (41.6%) provides a comprehensive understanding of economics, management, research methods, marketing, finance, and financial markets, enabling students to develop foundational business skills Major knowledge and specialized knowledge (40.8%) delves deeper into accounting and auditing principles, honing students' practical analysis, critical thinking, problem-solving, and planning abilities These courses prepare students for their final internship and equip them with the competencies to successfully address accounting and auditing challenges.

Courses of specialized knowledge equip students with presentation skills, teamwork, work organization and time management, basic qualities in the financial sector such as being compliant with laws and regulations, professional ethics, progress, initiative, passion and lifelong creativity Graduation internship and graduation thesis are designed with 12 credits (9.6% of total credits) with the aim of testing students' ability to combine knowledge and skills, attitudes in observing a real business to complete the report, update knowledge and improve the ability to recognize problems in practice Students who meet the requirements for the number of credits and the required score may be able to choose to write graduation thesis or take alternative courses The graduate thesis helps students with scientific research ability to solve academic or applied problems aimed at learners’ pursuing lifelong study

Therefore, students of business and management majors, including accounting major, study together for the first 4 semesters of general and fundamental courses (about 23 courses - about 71 credits) From the fifth semester, students start major courses

The AP through the periods from the 2014-2015 school year to the 2018-2019 and 2020-

2021 school years has changed and updated in the following structure:

The new 2020 training programme is designed with 125 credits, 4 credits less than the 2014 training programme and the 2018 training programme giving learners opportunities to shorten training time and have a lot of free time more Students can study beyond if conditions permit The proportion of general education courses is designed to comply with the training regulations of the MOET The fundamental knowledge, major knowledge and specialized knowledge accounts for a high proportion of over 80% in the training programme, in which the fundamental knowledge block is suitable with Banking university’s general admission method for the Economics, Business - Management majors and development orientation The major knowledge and specialized knowledge block accounts for a high proportion of over 40% in the training programme over the years

Elective courses, evenly distributed across general, fundamental, and specialized knowledge blocks, have grown significantly in the training program (from 6 credits in 2014 to 20 credits in 2020) These electives, particularly in accounting, have increased by 50%, enhancing students' professional practice skills During the Industrial Revolution 4.0, specific accounting courses (both compulsory and elective) were introduced to equip learners with specialized, up-to-date competencies Examples include courses focusing on Python programming language, providing students with cutting-edge skills in data analytics and visualization.

General knowledge Fundamental knowledge Major knowledge Specialized knowledge

Source: The training programme over years 2014, 2018 and 2020

The 2020 training programme is built on the basis of references and comparition to similar programs of other universities in the world (University of Birmingham, UK) and other universities in Vietnam (University of Economics Ho Chi Minh City and University of Economics and Law - Vietnam National University, Ho Chi Minh City) [03.03.03].

TEACHING AND LEARNING APPROACH

Sub-criterion 4.1: The educational philosophy is well articulated and communicated to all stakeholders

The educational philosophy of the FAA is "Liberal - Interdisciplinary - Experience" (khoaktkt.buh.edu.vn), which is based on the educational philosophy of the school (buh.edu.vn/gioi-thieu/su-menh-tam-nhin.html) [04.01.01]

The liberal philosophy adheres to a flexible training program, granting students autonomy in course selection based on individual interests This approach aligns with the learner-centered experience training model, emphasizing student involvement Courses incorporate self-study components, guiding students to plan effectively, locate study materials, conduct self-assessments, and gauge their learning progress.

To align with industry advancements, the accounting program has integrated interdisciplinary courses, such as Financial Accounting and Accounting Data Analysis with Python Additionally, the program offers specialized minor majors The "traditional" track caters to current market demands, while the "modern" track prepares students for future industry shifts, reflecting the program's commitment to fostering both traditional and contemporary perspectives in accounting education.

The FAA has gradually integrated experiential activities into the teaching and learning process through various forms such as case study exercises, group discussions, implementation of research reports, projects and presentations, debates in class, banking organizations practicing simulations, accounting practice room, graduate internship program [04.01.03], professional competitions or scientific research (SR) such as "Innovation Towards Success," "Unlock Your Power" (UYP), etc [04.01.04], club activities organized by students themselves such as SARA (Student Association for Research and Application), FAAC (Future Accountants & Auditors Club) [04.01.05], community and social activities such as "Winter warm coat program" [04.01.06], etc Besides, practical exchanges, career orientation, career fairs with businesses are held annually, attracting thousands of students to learn about career and future job opportunities [04.01.07]

Total Credits Credits of Compulsory Courses Credits of Elective Courses

Sub-criterion 4.2: Teaching and learning activities are constructively aligned to the achievement of the expected learning outcomes

The training program focuses on balancing theoretical and practical throughout the curriculum and each module Practical training is organized in the form of career, vocational skills exchange, final-course graduation internship and internship report (3 credits), graduation thesis (12 credits) During the internship and reporting process and graduation thesis course, students are guided by lecturers Students perform their thesis defend against the professional council

Each course applies a variety of teaching and learning methods and a combination of many forms of assessment of learners such as periodic and final examinations; practice, essay; group discussion and presentation; etc Group discussion is applied in all courses Presentations are emphasized in courses such as Introduction to Accounting, Public Accounting, Accounting Information System, International Accounting The essay is required in Introduction to Accounting; Lecturers also ask students to learn on their own in practice at businesses to complete group assignments in some courses such as Financial Accounting 2, Accounting Information System Students practice accounting software FAST, MISA in courses such as Accounting Principles, Financial Accounting 1, Accounting Information System In addition, lecturers also interact with students through forums such as Facebook, group chat to answer questions, or provide more research papers from prestigious magazines or teaching video links related to course knowledge for students In addition, e-learning online training systems (LMS and supporting tools such as Zoom, Google meet, MS Team, etc.) also create flexibility in teaching and learning activities and are especially promoted strongly during the COVID-19 pandemic to online teaching and learning [04.01.03], [04.02.01]

In addition to the main course activities, students are encouraged to participate in other extracurricular activities Some of them are life skills, sports, English [04.01.05], SARA academic club specializing in Scientific Research, with 25 students in charge, FAAC academic club specializing in career, with 74 students in charge Moreover, students are encouraged to participate in various scientific research activities such as MOSWC, ACM/ICPC, Eureka, etc They have achieved many awards and significant results [04.02.02] They also participate in academic competitions organized by the Faculty, such as the "Creativity towards Success" and UYP contest Students can receive scholarships from sponsors or be allowed by businesses to get an internship or apply for jobs when they graduate The 2017 "Creativity towards Success" competition has 51 topics from 153 students taking the competition The "Creativity towards Success" in 2018 has 22 topics (66) students UYP 2021 attracted nearly 400 students to participate [04.01.04] These activities were carried out by dedicated and professional lecturers and experts, which inspired learning in many students

Sub-criterion 4.3: Teaching and learning activities enhance life-long learning

To equip students with lifelong learning skills, the Faculty identifies foreign languages (English) as a necessary tool to enrich their knowledge and skills Students are encouraged to join English clubs such as BEE, STEP, IEC, etc., and achieve a minimum score of English international certificate as a prerequisite for graduation (such as a minimum English proficiency of 5/6 corresponding to European C1 level) [04.03.01] Students are also provided with mandatory reading materials in English to improve their reading and understanding of technical documents during the learning process

Instead of only implementing Scientific Research in the last year of the graduate internship module, Scientific Research activities are increasingly enhanced by implementing group exercises, essays, presentations, and debates in the classroom in some courses The diverse activities help students improve their ability to think independently and critically, identify problems, design research outlines, search for documents, access multi-source information, use references, and write reports These abilities are critical for lifelong learning [04.01.03]

Furthermore, various assessment methods such as peer assessment, self-assessment, self- directedness are designed [04.01.03] to equip students with habits and skills to learn from colleagues, self-evaluate and orient themselves without support, the control of the lecturer or manager.

STUDENT ASSESSMENT

Sub-criterion 5.1: The student assessment is constructively aligned to the achievement of the expected learning outcomes

Assessment forms are consistently and continuously employed throughout the curriculum to guarantee that students reach the intended learning outcomes This includes assessments at various stages: entrance exams, diagnostic assessments, coursework participation, final exams, graduation internships, and graduation theses These assessments contribute to ensuring alignment between student learning and the program's educational objectives.

- Entrance admission: Students must participate in the enrollment in accordance with the regulations of the MOET The University accepts admission to candidates from all over the country, and the University has clear regulations regarding student admission and enrollment From

2016 to 2020, the University's admissions process has been implemented, and have been many improvements

From 2016 to 2017, The University’s student admission in the field of Economics and Business (including Accounting - Auditing majors) is based on the results of the national high school graduation exams in groups of three tests: A00 (Mathematics, Physics and Chemistry), A01 (Math, Physics and English), D01 (Mathematics, Literature and English), D90 (Mathematics, Natural Sciences and English) Admission score is the total score of the national exam results of the three subjects in one of the aforementioned groups and plus the candidate's priority score (if any) in accordance with MOET is regulations After being considered for admission in the economic and business sector, at the end of the first three semesters, candidates are assigned to the FAA based on the Faculty's training targets, personal aspirations, and academic results

In the 2018-2019 school year, the university still implements enrollment in consider admission form based on national high school exam, but " Training majors belonging to regular university program will enroll independently with their criteria and own standards score, including finance and banking, accounting and auditing, business administration, international economics, management information systems, English language, economic law"

In 2020, BUH implemented a new direct admission method alongside the traditional admission via national high school exam results This direct admission method aligns with the provisions of the Ministry of Education and Training (MOET) and the university's own direct and prioritizing admission regulations [05.01.01].

- Diagnostic assessment: In addition, at the beginning of enrollment, students are also tested for input on foreign language and computer skills, which are essential skills to support students' learning throughout the learning process This assessment helps those students that do not meet the requirements to identify their areas (e.g., skills) for timely improvement [05.01.02]

- In the study process: the program has 122 credits divided into 43 modules/courses Each module uses different assessment methods so that it covers the entire content of the subject and is compatible with the PLOs allocated to the course, the CLOs presented in the course syllabus [05.01.03] There are many assessment methods being put into use including: multiple choice questions, short essays, assignments, presentations, etc [05.01.04] For each module, students are assessed through two stages, which are the assessment of the learning process (including assessment activities such as a midterm examination, participation in class lessons with many assessment methods), and the final assessment of the course [05.01.05]

+ Assessment of the learning process:

From 2016 to 2019: the assessment of the learning process mainly implemented through grading based on the scale designed by the lecturer for each test, exam, the proportion of the learning process assessment accounts for 40%, and the final assessment of the course accounts for 60% Since 2019, the rate of assessment of the learning process has been increased to 50%, and the method of assessing the learning process is also unified Specifically: 10% of attendance, 20% of the individual midterm examination, and 20% of the group discussion assignments Through group assignments, soft skills such as presentation, teamwork, and communication skills are assessed throughout most of the major and specialized subjects of the FAA In addition, practical skills in using accounting software are assessed in the practical exercises of modules such as Financial Accounting, Accounting Information System From 2020, the assessment of the learning process is concertized through the construction of assessment rubrics

+ Final assessment of the course:

In the period 2016-2019, the form of the final examination of the course in FAA was essayed questions In 2020, most subjects changed the final exams to objective multiple-choice tests The learning outcomes at the high competence level are assessed during the learning process

The assessment of students' knowledge, skills, attitudes, and professional practice capabilities extends through the graduation internship report and graduation thesis Clear regulations specify the requirements for undertaking these projects, and students have the flexibility to choose a suitable time for registration, with courses offered multiple times annually.

The graduation internship is a mandatory component of the curriculum designed to enhance students' professional practice capacity and align with the program learning outcomes To evaluate the internship, a rubric is employed, incorporating feedback from various sources: the internship entity through the internship diary and reviews, instructors through direct interactions and the internship report, and the quality of the internship report itself, which reflects the students' ability to apply their knowledge and develop their professional practice abilities.

+ Graduation thesis: For the graduation thesis, students are entitled to a choice between performing the graduation thesis or studying alternative subjects clearly expressed in the training program Graduation thesis or alternative subjects are all geared towards the PLOs of students' professional practice capacity If performing the graduation thesis, students are guided by a teacher Students have to present their thesis to the graduation thesis grading committee, which consists of three teachers Rubrics assess of the graduation thesis developed with a clear list of criteria for instructional teachers, critical teachers, and three teachers on the board The evaluation of instructional and critical teachers, including (i) Form of graduation thesis, (ii) On the content and method of research, the necessity and scientific basis of the topic, results in research, solutions, and recommendations The evaluation criteria of the graduation thesis review committee, including (i) Presentation; (ii) Thesis content, structure, layout, research method, scientificity, practical value of the topic; (iii) Answering the question of the committee [05.01.07]

Sub-criterion 5.2: The student assessments including timelines, methods, regulations, weight distribution, rubrics and grading are explicit and communicated to students

- Information about the assessment activities

During the training process at the University, for the modules of the training program, the student assessments are transparent and communicate to students, including:

+ The time of course completion assessment is shown in the course schedule and final exam published by the Department of Academic Affairs (DAA) at the beginning of each semester on the University's website [05.02.01]

+ Time to conduct the assessment of the learning process, testing and evaluation methods; The grade distribution for the assessment of the learning process and the assessment at the end of the course is shown in the course outline published on the Faculty's website, and in the course materials uploaded to the LMS by the lecturers and announced to students at the beginning of the first lesson of the module [05.02.02]

- Information about graduation internship and graduation thesis

Prior to commencing their internships and undertaking graduation theses, students participate in a Q&A session This session provides guidance from the lecturer on thesis content, methods, and skills Students subsequently present their theses to a panel of three lecturers, who evaluate their work based on preset criteria The grading system for both internships and theses is clearly outlined during the Q&A meeting, ensuring clarity and transparency for students.

ACADEMIC STAFF QUALITY

Sub-criterion 6.1: Academic staff planning (considering succession, promotion, re- planning, termination, and retirement) is carried out to fulfil the needs for education, research and service

As of December 31, 2020, the faculty has 32 academic staff [06.01.01] The comparison of the structure of academic staff qualifications of the FAA with the Faculty of Business Administration and the Faculty of International Economics is as follows:

Table 6 1: Comparison of the structure of faculty qualifications of the FAA with other faculties

Quantity Ratio Quantity Ratio Quantity Ratio

Source: Department of Personnel Affairs (DPA)

According to the strategies of academic staff development of the university, the faculty has created a plan for developing the academic staff of the AP There are two resources for the academic staff: internal and external [06.01.02] For the Faculty members, the University and the Faculty have the policy to encourage them to enhance their qualifications For the external resources, the University also has some policies to attract the staff with high qualifications (recruiting the new staff with a Ph.D Degree or higher or inviting experienced visiting professors) [06.01.03] The school issues an annual training plan for academic staff based on a survey of academic staff' training needs [06.01.04]

For head, management, and executive positions, annually, the Faculty makes the Succession Project approved by the University [06.01.05]

Sub-criterion 6.2: Staff-to-student ratio and workload are measured and monitored to improve the quality of education, research and service

The University has promulgated the regulations of the academic staff working regime to assess the workload of the academic staff converted into standard and measurable working hours [06.02.01], specifically shown in table 6.2:

Table 6 2: Norms of academic staff's work performance Position Lecturing Research Other work Total

Head of Department or equivalent 216 156.8 121 493.8

Deputy Head of Department or equivalent 229.5 166.6 121 517.1

Full-time academic staff (except head positions 270 196 121 587

Academic staff within 1 year after training 135 98 121 354

Source: Regulations of the working regime of academic staff

The academic staff involved in teaching the AP program comprises permanent academic staff from the Faculty, staff from other faculties/academic departments, and visiting academic staff teaching select courses Table 6.3 outlines the number of academic staff participating in the Full-time Equivalent (FTE) program during the 2020-2021 academic year The conversion coefficients are as follows: 1 for full-time academic staff of the Faculty, 0.56 for non-faculty staff (part-time academic staff), and 0.06 for visiting academic staff.

Table 6 3: Number of academic staff in AP and FTE for the academic year 2020-2021

Category Male Female Total Percentage of

To calculate the student's FTE, the faculty is based on the student's learning load [06.02.03] (Appendix 4.3) Based on the FTE of academic staff and students, the ratio of academic staff to students over the school years is shown in the following table 6.4:

Table 6 4: Staff-to-student ratio over the school years Academic

Source: Institute for Research Science and Banking Technology (ISRBT), DPA

To ensure equitable workload distribution, the faculty annually evaluates the academic staff's workload through a comprehensive report encompassing teaching, research, and administrative tasks [06.02.04] This evaluation serves as the foundation for faculty evaluations Furthermore, the faculty periodically adjusts the academic staff's workload based on available resources, ensuring optimal allocation of teaching and research responsibilities for each semester and academic year [06.02.05].

Sub-criterion 6.3: Recruitment and selection criteria including ethics and academic freedom for appointment, planning and promotion are determined and communicated

Recruitment: The University has a clear recruitment process and criteria for the academic staff [06.03.01] Based on the proposal of the Faculty and matched to the general demand, the University will issue targets and announce recruitment [06.03.02] The recruitment criteria for academic staff include: (i) Qualifications: Master’s degree or higher with the appropriate major, Doctor is preferred; (ii) Ages: no more than 35 for Master, 45 for Doctor, and 50 for Assoc Professors and Prof; (iii) English level 3 (B1) of CEF or equivalent; (iv) Informatics Certificates for basic technology skills stipulated by the MOET; (v) Pedagogical, researching, and community serving Skills Candidates must take a test or review to be recruited After being recruited, academic staff will have 1 year of internship to study the course, prepare lectures, observe, and practice teaching Academic staff are officially recognized after passing the trial teaching council in the order of academic department level, faculty level and school level The Recruitment Announcement must be clear about the criteria, the recruitment method, and published on the media such as websites, newspapers, etc [06.03.03]

Lecture Assignment: The Faculty is responsible for assigning the lecturing courses and lecturing schedule for the staff based on the qualifications and the norms Doctoral academic staff are usually selected for the specialized courses Furthermore, academic staff must compile the course specifications of the course that he/she is teaching, build the curriculum of the Faculty, mentor the intern students and instruct the student to do the thesis to comply with the workload [06.03.04] Academic staff can decide freely the science research subject as long as they do not commit a breach of academic integrity when doing the research and report to the ISRBT [06.03.05]

Promotion: The University applies the promotion conditions according to the directive of State Bank The promotion criteria include the criteria of teaching qualifications: degrees and certificates, Pedagogical certificate, Foreign Language and Informatics Certificates stipulated by the MOET; Criteria of major qualifications: the number of science research matched to the requirement of the position, the minimum of the time at the sub-position For example, in order to be promoted from academic staff to main academic staff, a academic staff needs to have held the title of academic staff for at least 9 years (for Master's) and 6 years (for PhD), being main researcher for at least 1 scientific research, participating in the compilation of at least 1 textbook, having at least 3 scientific articles, having a foreign language certificate of B1, [06.03.06] These promotion criteria will be notified to the academic staff by the announcement of the DPA The staff who can meet the criteria will send the documents for review or take the promotion test [06.03.07]

Appointment and Planning: Annually, the DPA will send a notice about the Appointment and

The State Bank's directive requires the Faculties to submit a five-year planning proposal for each head position, which will be reviewed annually The planning criteria include political and ethical qualifications, skills, reputation, health, and development potential This planning process is crucial before assigning head positions to ensure the suitability and appropriateness of candidates.

Sub-criterion 6.4: Competences of academic staff are identified and evaluated

For newly recruited academic staff: The competence requirements of the academic staff are determined from the beginning (when recruiting) in the recruitment regulations and recruitment announcement of the University Academic staff need the competence about major qualifications, foreign language, informatics, and teaching and researching skills and to become a full-fledged academic staff, they need to undergo an apprenticeship Probation Guiding Academic staff, Head of the academic Department and Head of the Faculty will assess the competence of the trainee during probation through the results of performing the tasks of trainee academic staff From which, the Faculty will make a proposal to the school for academic staff to be recognized officially [06.04.01]

For current academic staff: Besides the competence requirements stipulated by the authorities, the academic staff need specific competencies to cater to the needs of the position [06.04.02] The academic staff and Faculty propose for the training courses according to the current competencies [06.04.03]

The competencies of the academic staff are evaluated by the working results Every 6 months (in July and in January of the next year), academic staff make a self-evaluation of the duties completion based on the Evaluation Regulation of the University [06.04.04] Head or Secretary of the project; (ii) First author of the academic magazine or 02 academic articles (ISI, SCOPUS, ISSN); (ii) First author or 02 articles at the International Seminar (ISBN); (iv) Head or Secretary of the editorial and editing committees for the Study Program or Course Outlines to be evaluated as Excellent Completion of the task [06.04.05]

Besides, the university manages the teaching quality of the lectures by observing plans every semester and taking feedback from the students at each class [06.04.06]

Sub-criterion 6.5: Training and developmental needs of academic staff are identified and activities are implemented to fulfil them

According to the development strategy of the university, every year, the DPA surveys the demand of studying and training of the academic staff and then, issues the training plans for the academic staff [06.05.01] Besides the training courses list attached by the annual training demand registration, the faculties can suggest the courses based on the needs [06.05.02] For long-term training needs, academic staff often register for domestic and foreign doctoral courses In addition, academic staff of the FAA also participate in seminars, conferences, and short-term training courses such as: Seminar "Central Bank Accounting - Experiences of the German Central Bank (2016)”, Workshop "Updating regulations of Tax and Accounting 2016"; Course "SBV's internal audit and control operations (2017)”, course on "International accounting standards" (2019), Workshop on

"International situation and experience and the roadmap for applying international accounting standards (JICA) (2019)”, Training course on “Documents related to the field of accounting (2020)”, the course “International standards for payment systems”, the course “Skills to develop the curriculum, develop the PLOs and course specifications in accordance with quality accreditation requirements (2020)” and training courses on building and designing the curriculum to meet outcomes organized by the school [06.05.03]

SUPPORT STAFF QUALITY

Sub-criterion 7.1: Support staff planning (at the library, laboratory, IT facility and student services) is carried out to fulfil the needs for education, research and service

The development strategy of support staff is included in the development strategy of the organization and university personnel Accordingly, the goal of the university is to develop a professional support team to meet the needs of the job position, reduce in number and increase work productivity [07.01.01] The university has issued the Regulations of Organization and operation of the units under the University, the table of assignment of support staff duties of each unit, and is in the process of finalizing the project of job placements for support staff to get the better implementation for the support staff planning [07.01.02]

Support staff for the Accounting and Audit Program are not under the management of the Faculty but belong to other units at school The Faculty has only 1 support staff under the management of the Faculty, the faculty secretary As of December 31, 2020, the support staff for the curriculum has 144 people, details are listed in table 7.1 [07.01.03]

Table 7 1: Statistics of the number of supporting staff of the AP

Total Under Bachelor Bachelor Master PhD

Administrative staff at the faculty 0 1 0 0 1

Centre for Student Support Services 1 7 3 0 11

Every year, based on the registration of training and retraining needs of support staff, the University conducts a training and retraining plan for the professional development of support staff On that basis, the school has some notices and request forms for support staff to participate in planned training sessions periodically, training for unexpected needs (new requirements at work) or from personal wishes [07.01.04]

Sub-criterion 7.2: Recruitment and selection criteria forappointment, planning and promotion are determined and communicated

Recruitment: Criteria for recruitment of support staff are prescribed according to Decision

No 1494/QD-DHNH dated July 20, 2016, and specified, disseminated to stakeholders through recruitment notices In addition to meeting the prescribed standards, the support staff need to meet the requirements of the job position For example, for the position of a specialist in quality assurance, there are specialized requirements training in Educational Measurement and Assessment, Education Management; for the specialist position in the admissions consulting Department in charge of the website segment, priority is given to candidates with experience in programming and website design, SEO knowledge The university Units are based on the actual situation and the university's human resources policies to propose recruitment needs In the proposal, the recruitment demand clearly states the number and recruitment criteria suitable to the position to be recruited [07.02.01] Recruitment notices are disseminated to units and interested parties via email, website, and newspaper [07.02.02]

Figure 7 1: Recruitment process of support staff

Proposal for the need to recruit support staff of the units

Recruitment notification on websites, newspaper

Promotion: The promotion is carried out under the instructions of the State Bank and the

Ministry of Home Affairs The ranks of administrative support staff from high to low include Senior specialists, Main specialists, Specialists, Officers, and Employee Criteria for promotion include professional standards of service, working time in the current position, standards of training and retraining (degrees, certificates of foreign languages, informatics, and professional and skill training courses) These criteria are announced to the support staff through the announcement of the organization of the evaluation and promotion exams and sent to support staff via email by the DPA [07.02.03]

In accordance with State Bank regulations, the appointment of support staff involves meticulous planning The university convenes meetings to solicit input and recommend candidates based on established personnel policies, unit task requirements, and staff planning sources Prior to appointment, candidates must satisfy criteria including professionalism, experience, age, health, present qualifications, and potential for growth These standards serve as a foundation for staff appointment implementation, disseminated through announcements and instructions provided by the DPA.

Sub-criterion 7.3: Competences of support staff are identified and evaluated

For the competence of support staff, when recruited, they must meet the requirements stated in the recruitment notice In addition to the general standards of informatics and foreign language, support staff need to meet specific requirements for each job position assigned by the units mentioned in the recruitment proposal [07.03.01]

During the working process, the staff's competence is determined by the requirements of the working position and assigned tasks If the job position has new requirements, the support staff or the head of the unit will recommend appropriate training courses [07.03.02]

The competence of support staff is assessed based on their work performance The head of the unit conducts regular evaluations on a monthly, six-monthly, and annual basis, adhering to the university's evaluation regulations [07.03.03].

To enhance staff competence assessments, the school conducts evaluations through surveys of school units and student feedback on support services Additionally, based on AUN-QA recommendations, the university implemented a support staff survey to gauge the work environment and identify areas for improvement This survey aims to promote a positive work environment through targeted policies, ensuring the motivation and engagement of support staff.

Sub-criterion 7.4: Training and developmental needs of support staff are identified and activities are implemented to fulfil them

Training and professional development needs for support staff are identified through the annual registration of training and retraining needs Support staff can register the demand by category of annual training courses, retraining courses of the State Bank, or can be registered at the request of the job Based on the registration of training and retraining needs, training and development strategies for support staff, and actual job position requirements, the University will issue a training plan The training and retraining plan is the basis for implementing training and professional development for support staff [07.04.01]

For training courses registered under the list of the State Bank, when it comes to the training and retraining courses, the DPA will decide to send support staff to study For arising training courses, the support staff will make a report to the Rector for approval through the DPA After completing the training, support staff submit certificates of training and retraining to the DPA [07.04.02] Short-term training courses that the support staff participate in every year are quality assurance and education quality accreditation; quality management system according to ISO; communication, writing, planning, task management, time management, analysis, synthesis, report writing; secretarial services, library operations, enrollment, accounting, The DPA is the focal unit, making periodical reports on the training and retraining for support staff in the university [07.04.03]

Table 7 2 : Statistics of the number of times of support staff participating in annual training

Sub-criterion 7.5: Performance management including rewards and recognition is implemented to motivate and support education, research and service

The university evaluates the work results of the support staff by linking the work results with the income and rewards The university promulgates regulations on assessing and classifying the level of task completion to serve as a basis to evaluate the effectiveness of the support staff's work [07.05.01] The work results of the support staff are evaluated according to the following contents: (i) Evaluation on implementing general regulations including complying with regulations, fully participating in meetings, seminars on request; (ii) Performance evaluation including the completion of the volume the assigned professional work and the quality of its performance; (iii) Willingness to study, attitude, behavior, skills include attitude, working style, and willingness of cooperation with colleagues, sense of responsibility and creativity at work and a positive attitude to participate in activities, serving the community [07.05.02] Before promulgating the regulation, the draft regulation is sent to the support staff via email, comments by the unit are sent to the DPA' office to summarize and adjust the draft regulation accordingly After promulgating, every year, during the implementation process, if there is any unsuitable point, the DPA will be the focal unit to collect comments and make corrections to ensure appropriateness for the evaluation of results of the work performance of the support staff [07.05.03] Based on the University's Regulations on performance evaluation, monthly, 6- monthly, and yearly, the support staff will self-evaluate the work performance, then the unit head evaluates based on consultation with colleagues The results of the evaluation will be transferred to the DPA to summarize and submit to the Rector for the expected evaluation results This result is consulted by everyone before the official results are announced [07.05.04]

Table 7 3: Statistical results of annual evaluation of support staff

Excellent completion of the task (Type A) 23 13 12 27 30

Good Completion of the task (Type B) 123 134 133 115 112

Completion of the task (Type C) 9 4 3 1 1

Failure to complete the task (Type D) 0 0 0 0 0

The support staff with good evaluation results and some outstanding achievements such as having initiatives, having scientific research topics applied in work are awarded the title of

"Emulation Fighter" according to the academic year In addition, there are also a number of thematic emulation titles launched by the school when there are achievements in a certain work such as admission, quality assurance, cultural and sports, For each title of emulation and commendation, support staff will receive an amount of bonus [07.05.05]

1 Including short-term training courses, seminars, talkshow

2 Including advanced training courses such as Bachelor, Master, PhD

Table 7 4: Statistics of emulation and commendation achievements of support staff

Emulation/Reward title Number of staff receiving awards

Emulation Fighter at branch level 2 0 1 0 0

Certificate of Merit at the ministerial, branch, provincial, union, and state level

The university also conducts a survey of academic staff’ and students' opinions on the quality of management and training services of service units Feedback criteria focus on attitude, and work efficiency, This is a channel to evaluate the work results of support staff indirectly, and also a tool for the university to adjust policies for support staff [07.05.06].

STUDENT QUALITY AND SUPPORT

Sub-criterion 8.1: The student intake policy and admission criteria are defined, communicated, published, and up-to date

Annually, universities establish admission plans for Accounting and Audit programs based on regulations set forth by the Ministry of Education and Training (MOET) and submit them for approval These plans clearly outline admission policies and criteria, encompassing objectives, eligibility, admission pathways (direct admission, priority admission, and admission based on high school exams or competency exams), specific criteria, quality standards for each method, and application submission conditions Notably, the university prioritizes direct admission for individuals with disabilities, those from disadvantaged backgrounds, ethnic minorities, and foreign students proficient in Vietnamese.

University and faculties implement admission counseling through channels such as counseling sessions for admission, career guidance at localities or high schools, the university's and the faculties’ websites, the university's and the faculties’ fanpage, the school's Youtube channel, brochures, and advertising publications In addition, since 2020, the Department of Admission Consultancy and Brand Development and the DAA will assume the prime responsibility, and coordinate with the Faculties, in which there is the FAA, to organize live streams to bring admission information to relevant objects [08.01.02] During each admission period, based on the actual situation, the university has adjusted the method of admission; admission target of each method, or organized additional admission to ensure the diversity of criteria and quality assurance Every change or adjustment is notified to the interested parties through various channels such as website, admission fanpage, private live streams, etc [08.01.03] Every year, the University organizes a conference on admission work to gain experience and offer solutions to improve admission policies and criteria next year Every year, the university sends a report on admission to the MOET Policy and admission criteria are adjusted and updated over the years depending on the current regulations of the MOET and the actual situation [08.01.04]

Table 8 1: Statistics of students of AP 2016-2020

In 2016, the admission/enrollment ratio was not high because the annual admission policy stipulates that candidates can apply and be admitted to 2 different universities only Therefore, for the number of enrolled students to reach the enrollment target, the university has increased the number of admissions However, the ratio still meets the quality assurance threshold of the school In 2017 – 2020, the enrollment rate is stable at 89 - 96% thanks to the flexible application of admission methods [08.01.05]

Table 8 2: Statistics of the number of students of the AP School year

1 st year 2 nd year 3 rd year 4 th year Over 4 years

Source: DAA Sub-criterion 8.2: The methods and criteria for the selection of students are determined and evaluated

Criteria and methods of student selection are clearly defined in the admission project of the University and in accordance with the regulations of the MOET

Table 8 3: Admission criteria of the AP 2017 - 2021

Admission method - Admission based on results of high school exam

- Priority admission according to the

- Admission based on results of high school exam

- Priority admission according to the

- Admission based on results of high school exam

- Priority admission according to the

- Admission based on results of high school exam

- Priority admission according to the

- Admission based on results of high school exam

- Priority admission according to the regulations of the MOET regulations of the MOET regulations of the MOET regulations of the MOET regulations of the MOET

- Admission based on the competence test results

- Admission based on the competence test results 3

General admission for all majors with total targets is 1600

Quality assurance by the MOET regulations

Test score for admission is

Test score of National High School is 15.5

Test score of National High School is

Test score of National High School is 17

Prior to 2020, university admission was based on priority admission and national high school exam results Since 2020, VNU-HCM has implemented a diversified admission process for the Accounting and Audit major, including priority admission, national high school exam results, and VNU-HCM's organized competence exam This approach allows the university to take an active role in the admission process and provides candidates with multiple opportunities to participate However, national high school exam results remain the primary determinant, with the school considering subject combinations A00, A01, D01, and D07 and admitting students in descending order of scores If necessary, additional admissions may be considered to meet the school's quality standards.

During and after each admission period, to assess the criteria and methods of student selection, the school gets the opinions the admissions committee members to make timely adjustments According to the statistical database of admission results, the school organizes an admission conference to evaluate and gain experience in the organization as well as the criteria and methods of selecting students for the next admission project [08.02.02]

Sub-criterion 8.3: There is an adequate monitoring system for student progress, academic performance, and workload

According to the credit-based training regulations, the minimum number of credits registered by students per semester is 15 credits for students with normal academic ability, 10 credits for students with weak academic ability; maximum per semester is unlimited for students with good academic performance or higher, 21 credits for students with average ability and 14 credits for students with weak academic performance [08.03.01] The monitoring of learning progress, learning outcomes, and payloads of students is done through the following channels: software that

3 Competency assessment exam organized by Vietnam National University, Ho Chi Minh City is held annually, starting from 2018 The Competency Assessment test at VNU-HCM focuses on assessing candidates' basic competencies for university study such as language use, logical thinking, and data processing, problem solving. tracks the student's learning progress, the system to monitor the student's learning process includes: DAA, DSA, Faculty and Class Advisor For software to track students' learning progress, students can use their student accounts to enroll, modify or cancel a course; Student's learning results are also shown on the account of students and DAA, DSA, Faculty and Class Advisor can also track student's learning results on this software [08.03.02] DSA has the function of tracking, assessing, disciplining, and rewarding students for their observance of training regulations, DAA, Faculty and Class Advisor has the function of reviewing study results, informing learning results, and advising students on the register for courses in the next semester Twice a semester (at the beginning and end of the semester) or irregularly according to actual requirements, the class advisor will organize class meeting to know the class situation, organize instructions and grade training for students, record the comments of students for schools and faculties, organize meeting to review emulation, reward for students, consult, discuss learning and scientific research methods [08.03.03] In addition, for students with weak or poor academic results, each semester DAA will transfer the tentative list of Academic warnings to the FAA to find out the cause, the University held a meeting of the Warning Council, issuing academic warning notices and taking measures to coordinate between the faculty and other departments and related institutions to assist students in improving their academic results [08.03.04]

Sub-criterion 8.4: Academic advice, co-curricular activities, student competition, and other student support services are available to improve learning and employability

Counseling and support activities for students in the learning process include:

(i) Consulting, training information support: support, advice on building and completing the study plan, registering courses, managing learning outcomes, considering, and granting degrees, considering leave or drop out from school, taking the final exam, announcing, and reviewing exam results, guiding writing internship reports and thesis [08.04.01]

(ii) Advice and support on internships and jobs: connection with businesses, information on recruitment through job portals, internships, observance, and annual job fairs [08.04.02]

Students are eligible for financial assistance, policies, emulation, rewards, and scholarships through the university The university reviews and grants study scholarships, emulation, and commendations to deserving students Additionally, students facing financial challenges can apply for financial support during their studies.

(iv) Support knowledge and skills for students: Organize career counseling sessions, seminars, conferences, workshops, academic contests, field trips to enterprises, club, team, and group activities [08.04.04]

All student support activities are implemented at 2 levels: School and Faculty At the school level, there are the following units such as DSA, Centre for Student Support Services, Library, DAA, DTQA, Communist Youth Union, and Student Union that help implement support activities of training information, academic counseling, extracurricular activities, competitions, and other support services for students to help improve academic quality and employability of students At the faculty level, there are faculty heads, faculty staff, faculty advisors, faculty academic staff of the faculty who advise and support students in the process of learning includes tracking study results, counseling on study plans, instructions for completing internship reports, and graduation thesis [08.04.05]

The ratio of students/support staff of the AP tends to increase over the years at the ratio of 1 support staff/9-10 students

Table 8 4: Ratio of students/support staff of AP 2016 - 2020

School year Number of students Number of support staff

The ratio of students/support staff

Every year, the University organizes to collect opinions from students about the quality of support activities to make improvements to the quality of this activity [08.04.06]

Sub-criterion 8.5: The physical, social and psychological environment is conducive for education and research as well as personal well-being

The university currently has 3 campuses, of which the one in Thu Duc is the main teaching campus Campus in Thu Duc is designed and built in harmony, open environment, and landscape, including: 3 lecture halls, a computer room, a library, self-study areas, areas for sports activities, Multi-purpose gymnasium, large hall (900 seats) creating a space for studying, practicing sports, extracurricular activities comfortably Student dormitory located on campus helps students save travel time in the process of studying and living [08.05.01]

Students need to be physically and mentally secure to study, so the school has a medical department specializing in medicine with enough medicine to meet the basic needs of students, academic staff, and all staff All students participate in School Health Insurance in accordance with regulations and receive medical examination health at the beginning of the course Counseling activities on health and psychophysiology are also organized through seminars with experts, direct consultation with medical staff [08.05.02] The work of maintaining security and order in the school is always interested in by the University to ensure safe learning conditions and living environment for students through strict control over the implementation the rules of the school and residence halls, operate the CCTV system, closely coordinate with the police, establish a group of students' self-management, fire prevention, and fighting drills [08.05.03]

Cultural activities, arts, sports competitions, seminars, club activities for gifted as well as academic, academic competitions are held for students through The Youth Union and Centre for Student Support Services to create opportunities for students to practice social skills before graduation Some typical social activities are Seminar "Conditions arising in negotiating and signing international sales contracts”; Workshop: “Logistics and Supply Chain - Career opportunities Industry and development trends, “Electronic customs declaration with ECUS5- VNACCS”; competitions academic: “BUH – Young Logistics Talents 2020”, “BUH Start-Up Students 2021”; Talkshow “Start-up lens”, “Creative ideas for young start-ups”; Welcome program for new students; contest “Miss BUH”; activities “Green Summer Campaign” and “Spring Volunteering Program” [08.05.04]

The school annually collects feedback from graduates about the psychological and medical environment, spiritual life for students to contribute ideas On this basis, the School and Faculty will adjust and add effective activities to actively support students with an environment that is more comfortable to study and research [08.05.05]

Figure 8 1: Results of the survey of graduates about activities and life

Scale: 1-Strongly disagree, 2-Disagree, 3-Neutral, 4-Agree, 5- Strongly agree

FACILITIES AND INFRASTRUCTURE

Sub-criterion 9.1: The teaching and learning facilities and equipment (lecture halls, classrooms, project rooms, etc.) are adequate and updated to support education and research

Ton That Dam, Ham Nghi, and Thu Duc serve as the three campuses for the school The majority of AP students are housed at Thu Duc Campus, which has 71 classrooms and lecture halls totaling 14,948 square meters With an additional 23,358 square meters, Lecture Hall B is also being built and will feature classrooms, self-study areas, and other elements to increase the university's enrollment capacity The faculty's training facilities are located on campus, while other university resources are accessible to students Typical classrooms have an area of 85 square meters and a capacity of 80 seats They provide cutting-edge teaching tools like projectors, desks, chairs, lighting, air conditioning, speakers, and microphones Classrooms can be easily modified to meet the demands of presentations, group projects, or club events There are two auditoriums available for conferences, seminars, and competitions: one at Ton That Dam (100 seats) and one at Thu Duc (900 seats).

The school organizes learning for 3 semesters/school year with software to support scheduling and the DAA is the focal unit for managing the use of lecture halls and classrooms to ensure that classrooms and lectures are used efficiently [09.01.02]

The Department of Facility Management (DFM) plays a crucial role in planning and implementing the acquisition, maintenance, and management of facilities and equipment across the institution To efficiently meet the evolving space needs for education and research, the DFM collaborates with various academic units and student stakeholders This collaborative approach ensures that upgrades and procurement decisions align with the institution's focus on teaching, research, and the suggestions provided by the community.

Every year, the school collects students' opinions on the quality of facilities and sends the results to relevant functional departments, requesting units to make self-evaluation reports after the survey It clearly outlines the improvement plan to improve and enhance facilities and equipment to cater to students' needs [09.01.04]

Union and Association activities have good the practical effects

The university meets the cultural and artistic needs of students

The university meets the needs of students in physical education and sports

Medical activities to ensure students' health

Table 9 1: Improvements and upgrades of the school's facilities for the period 2016-2020

- Installation air conditioning system in lecture hall C

- Completing the construction of volleyball playground and infrastructure, undergrounding the electrical system, and tennis playground

- Relocating the entire telecommunication wiring system in Thu

Duc to the underground system

- Completing the construction of the traditional room

- Carrying out major repairs to Lecture Hall

- Install LED screen at the 900-seat Auditorium sponsored by Lien Viet Post Commercial Joint Stock Bank

- Completing the renovation of the support office for students’

- Arrange the working rooms of the Units, renovate and increase the classrooms at Ton That Dam campus and

- Renovating the Central Hall at Thu Duc campus

- Deploying the project of the Sports Complex and Lecture Hall

- Completing the 1/500 scale adjustment plan in Thu Duc

- Renovating paint, waterproofing, and cracking prevent the outside of Lecture Hall C

- New construction of a 1,000 KVA substation in Thu Duc to supply electricity to Lecture Hall B

- Putting into use the thesis defense room sponsored by Vietcombank

- Putting into use the computer room sponsored by Nam A

- Putting into use the items of a football field, gymnasium, the infrastructure of the sport projects

- Completing the construction of Lecture Hall B

- Renovating the auditorium; equipping with air- conditioner for 12- storey area of Lecture Hall B, moving and undergrounding the power station and electric wire before the power station

- Under the construction of smart classrooms sponsored by Commercial Bank of Military

Source: DFM Sub-criterion 9.2: The library and its resources are adequate and updated to support education and research

The school's library is located at the Thu Duc campus, invested by the University with learning resources The data is diverse, the number of titles for Accounting and Audit is 3,081 Vietnamese titles and 2,011 titles of English books (as of December 31, 2020) The school's electronic library is located at http://library.buh.edu.vn/ The Library's electronic database includes specialized journal articles majors in Economics - Finance - Banking, theses, scientific research topics, and learning resources Links with external units such as Vietnamese and English e-book data (by Ho Chi Minh City General Publishing House and Gale Virtual Reference Library), Consortium Database of Vietnam Library of Science and Technology, Hanoi National University's Shared Database, Science and Technology Information Link of Ho Chi Minh City, Collection of Journal Database of Multidisciplinary electronic journals for universities, Thomson Reuters Database Collection to better meet the needs of data lookup, database connection to serve readers for learning and research of students and academic staff [09.02.01]

The library procures materials based on the needs, proposals of faculties, and annual development plans of the library Based on the necessary documents to meet the requirements of the curriculum, the Faculty chooses the list of required documents and send to the library, then the Library coordinates with the DFM to purchase materials to best serve teaching and research activities [09.02.02]

Table 9 2: Statistics of additional documents from 2016 to November 2021

The library serves all the curriculum of the University to students and academic staff, from 7:30 a.m to 6:30 p.m on weekdays and until 3:30 p.m for Saturday Library usage rules and search instructions are published on the library’s website and at various places in the library In addition, during the beginning course for the new students, the school organizes "A Guide to exploiting learning materials" to guide students on how to use and look up Library documents [09.02.03]

Table 9 3 : Statistics of the number of times of borrowing and returning documents and accessing the database of Accounting and Audit Students [09.02.04]

1 Number of times of borrowing and returning 35.857

Every year, the Library surveys the satisfaction of students and academic staff with the Library so that they can have a basis to carry out improvement activities in the direction of improving service quality, meeting the needs of readers [09.02.05]

Figure 9 1: Survey results on the satisfaction of students and academic staff about the

Scale: 1-Very poor, 2-Poor, 3-Neutral, 4-Good, 5-Excellent

Source: DTQA Sub-criterion 9.3: The laboratories and equipment are adequate and updated to support education and research

As of December 2020, the school has 11 computer rooms, of which 4 are equipped according to the standard of LAB room with full equipment such as cabin, headphone, Webcam, and other necessary software for practical courses in the curriculums including Accounting and Audit Students of AP practice using MS Word, MS Excel, MS PowerPoint, MS Project, in high- quality word processing, making complex spreadsheets, solving some problems in financial

Have a polite and gentle attitude in communication with students

The library has enough materials for the subjects of the university's programme

The library is quiet and clean

Library operating hours are in compliance with regulations

The Library meet the needs of reference materials and search for lecturers

2016 2017 2018 2019 2020 analysis, business analysis, project management, data management, and visualization in applied Informatics; practice accounting operations on MISA software in the courses of Financial Accounting, Accounting Information System; practice data analysis and visualization of accounting data using the Python programming language [09.03.01]

The school has a clear procedure in the use of the computer lab; IT staff and academic staff are responsible for supporting students in the process of using the computer room [09.03.02] The maintenance for the LAB rooms is carried out every 6 months by the school Through maintenance results or recommendations of Faculty, the DITM plan and implement LAB room upgrades to ensure the quality of LAB room, meeting training and research needs [09.03.03]

Table 9 4: Statistics of number of LAB rooms and computers for practice 2016-2020

Every year, the school collects students' opinions on the satisfaction of using the computer labs and labs practice to have the basis to upgrade and improve equipment to meet the practice needs of students [09.03.04]

Figure 9 2: Survey results on student satisfaction about the LAB room

Scale: 1-Very poor, 2-Poor, 3-Neutral, 4-Good, 5-Excellent

Sub-criterion 9.4: The IT facilities including e-learning infrastructure are adequate and updated to support education and research

The Department of Information Technology Management (DITM) oversees the school's infrastructure and information system equipment, ensuring stable operation With over 700 computers connected to a high-speed internet system, along with extensive Wi-Fi coverage at 15 Mbps for students and unlimited speed for staff, the school provides ample connectivity for academic activities Additionally, credit-based training management software, electronic transaction software, exam question bank, survey software, research management software, and human resource management software enhance administrative and educational processes The school also utilizes a comprehensive online learning system (LMS) to facilitate distant education.

The computer room meets the practical needs of students

(http://lms.buh.edu.vn/) to serve better service for learning and teaching activities of learners and academic staff, especially in the COVID-19 pandemic, requiring teaching and learning to take place online From the 2 nd semester of the school year 2020 – 2021, when the COVID situation becomes more serious, in addition to organizing teaching and learning on LMS, the school has organized for students to take the final exams and defend the thesis online [09.04.02]

To ensure safety and security, the school's IT system is periodically maintained and upgraded The DITM is the unit that plans and performs the maintenance, upgrading and supplementing of computer systems and software to support training in the school [09.04.03]

QUALITY ENHANCEMENT

Sub-criterion 10.1: Stakeholders’ needs and feedback serve as input to curriculum design and development

The process of designing and developing curriculum of BUH is carried out according to ISO process with planning, collecting opinions of stakeholders, analyzing results, proposing corrective actions, and improving quality [10.01.01] In fact, the Accounting curriculum has been built based on the contributions of stakeholders including the State's policies (Decrees, Circulars of the MOET), the employers, the regulations of BUH (educational philosophy, vision, mission, development orientation), students, alumni and academic staff, and staff of the

The lecture hall is clean The dormitory is clean, ensuring the security

Medical staff dedicatedly take care of student's health

Medical staff dedicatedly take care of lectuters health

Feedback plays a crucial role in enhancing training quality and support services at the university Students provide evaluations on teaching, course quality, curriculum, and learning outcomes through surveys and faculty meetings Valuable input is also gathered from alumni and employers, informing the design and refinement of the curriculum Academic staff engage in professional discussions to improve curriculum, teaching methods, and assessment strategies In 2020, the university conducted a workshop involving alumni, employers, and experts to gather feedback and align the curriculum with industry needs.

Feedback from stakeholders, collected through surveys and seminars, drives curriculum adjustments and quality improvements in the Faculty's program By analyzing stakeholder needs, the curriculum has been updated to enhance skill development, align with industry demands, and meet societal requirements Based on stakeholder feedback, the 2020 curriculum incorporates additional content in line with technological advancements, practical training, professional ethics, and legal compliance, further enhancing the accounting curriculum (sub-criterion 1.3).

Sub-criterion 10.2: The curriculum design and development process is established and subjected to evaluation and enhancement

In 2014, the University implemented a process for curriculum development based on the CDIO approach, but the process lacked specificity and regularity A subsequent review in 2015 improved upon the process by defining implementation steps, setting a two-year review frequency, emphasizing stakeholder surveys, aligning with AUN-QA standards, granting the faculty greater autonomy, clarifying Council responsibilities, and focusing on outcome alignment and survey improvement By 2019, the University continued refinements, including ISO process implementation, to ensure outcome compatibility, survey optimization, and clear definition of responsibilities and timelines This process remains the current regulatory framework for curriculum development and review at the University.

Based on the process, BUH has taken actions to improve the curriculum, specifically the curriculum in the 2014-2015 school year and the 2018-2019 school year with 129 credits has been adjusted to 125 credits from the 2020-2021 school year Based on feedback from both internal and external stakeholders, this 125-credit curriculum was selected and added 6 new courses to the electives to help learners choose and follow different career orientations (traditional orientation and modern orientation) According to modern orientation, students will choose courses that are inclined to apply digital technology such as analysis, data using, and use of accounting information to make decisions In addition, the program also adds an Introduction to Economics module taught in the 3rd semester to orient students more clearly about the profession and help students choose appropriate courses in the next semesters Some courses are adjusted by replacing and changing credits from 2018 to 2020, in which some courses of the program have increased the use of materials, English curriculum, soft skills, group work, credit reduction and elimination and replacement of some courses [10.02.03], course specifications are required to be improved, ensuring alignment with the PLOs; teaching-learning methods, testing and assessment have also been improved towards helping learners achieve their learning outcomes [10.02.04]

When designing and adjusting curriculum, the Faculty makes references and comparisons with programs of the same industry and equivalent in prestigious domestic and international universities such as the Accounting - Finance program of the University of Birmingham (UK), the Accounting and Audit Program of Ho Chi Minh City University of Economics, the Accounting and Audit Program of University of Economics - Law, VNUHCM [10.02.05] However, the AP mainly meets the needs, vision, mission and educational philosophy of the FAA and BUH

Sub-criterion 10.3: The teaching and learning processes and student assessment are continuously reviewed and evaluated to ensure their relevance and alignment

To guarantee alignment between instructional, learning, evaluation, and assessment activities and the intended learning outcomes, the School has established ISO processes to maintain consistency and enhance the curriculum continuously (10.03.01) These processes ensure that all educational components are tailored to meet the desired learning objectives and contribute to the ongoing improvement of the curriculum.

The teaching and learning process is regularly reviewed and evaluated by the Faculty through a set of teaching documents including: course specifications, lecturing plan, and student attendance list Based on the course specifications, each academic staff must develop a specific lecturing plan, from which to compile a complete lecture before participating in teaching the module [10.03.02] Each semester, the Faculty plans to organize observation for academic staff according to the schedule or for academic staff who teach a new course for the first time At the end of the observation, the working group commented, evaluated, and made suggestions to draw experiences for the lecture in order to timely support teaching methods and professional knowledge for academic staff [10.03.03] From the school year 2019-2020, the University has also implemented an online form of teaching and learning (e-learning) to create flexibility and initiative for learners and academic staff [10.03.04]

Methods of assessing learners' learning outcomes are regularly reviewed, evaluated, and changed in accordance with the learning outcomes of the course Previously, the assessment of each course was stipulated that the process score accounted for 40%, the final exam score accounted for 60% Realizing that with this assessment, it is still not guaranteed to meet and stick to the course outcomes, so in 2019, the School, Faculty and functional units held a professional meeting and issued regulations to apply for the 2019-2020 school year: process assessment accounts for 50% (including assessment methods: diligence, learning attitude 10%; discussion, class presentation, group or individual assignments 20 %; midterm exam 20%) and final assessment by the method of final written exam, accounted for 50% The school also stipulates that for each form of assessment, a separate rubric is built Final assessment activities are organized by the DTQA in common for all courses [10.03.05]

The activities of testing and assessment the student learning outcomes is evaluated and continuously improved by the University The DTQA is the focal unit responsible for managing the organization of the exam, promulgating the processes and regulations related to the activities of making questions, testing, and assessing learners Before 2017, the University had built a common bank of exam questions for a number of modules, however, the bank of exam questions in general did not clearly classify the level of response to the course outcomes From 2017 up to now, the assessment of learners according to the bank of exam questions has been implemented and applied The exam question structure of the exam question bank is built to ensure that it is closely aligned with the CLOs, allocating the learning outcomes to each chapter of the course's knowledge Every year, the exam question bank is periodically reviewed, updated, supplemented, and perfected in the process of exploitation and use Faculty organizes a review to remove, replace questions that are no longer relevant and add new exam questions [10.03.06] In 2020, the University organizes course assessment in an online form to diversify forms of assessment for learners and promptly respond to unusual situations when no course assessment is organized in the form of an concentrated assessment [10.03.07]

To enhance the quality of teaching, students participate in surveys throughout each semester, providing feedback on their courses Based on these results, semester-end faculty meetings are held to assess and re-evaluate teaching practices For instructors with evaluations below 4/5, improvement measures are proposed Additionally, through professional meetings, the faculty identifies areas for improvement in teaching and assessment The implementation of active teaching methods, such as presentations, discussions, simulations, exercises, and group work, is encouraged to facilitate student learning and achieve desired outcomes.

Sub-criterion 10.4: Research output is used to enhance teaching and learning

Academic staff are encouraged to conduct scientific research to consolidate their specialized knowledge as well as enrich their lectures Many research have been used to demonstrate and support theoretical teaching In fact, the majority of faculty members have exceeded the scientific research standards

In the past 5 years, the number of scientific research works of the Faculty has increased significantly and the types of scientific research are also rich and diverse such as: articles published in domestic and international specialized journals, conference papers, domestic and international publications, grassroots-level and branch-level scientific research, textbooks and reference materials for teaching and learning (refer to sub-criterion 6.7) The results of scientific research have been actively used by academic staff in the Faculty to improve the quality of teaching and learning For example: i) Update scientific research results in the compilation of textbooks and reference materials; ii) Using the results of scientific research to improve lecture content, innovate teaching methods in the direction of reducing the number of hours of theory and lectures, increasing the number of hours of practice and self-study of students; iii) Applying scientific research results to practical exercises (case study), role play exercises, group exercises In addition, the Faculty also noted in selecting academic staff with strengths in scientific research to guide students to carry out scientific research and make graduation thesis Every year, academic staff introduce scientific research topics that they have strengths for students to register and academic staff directly guide students to implement Through this, academic staff have the opportunity to share their experiences and apply their scientific research results to their students' scientific research activities, helping students to increase their scientific research capacity as well as learning efficiency [10.04.01]

To foster scientific research in teaching and learning, the Faculty prioritizes supportive measures and encourages academic staff and students to engage Specific research objectives are incorporated into the annual academic plan The university hosts seminars featuring renowned speakers from institutions and organizations worldwide, facilitating knowledge sharing and guidance on research projects Published in prestigious international journals, these projects serve as exemplary models for scientific inquiry Regular professional meetings provide a platform for staff to assess research effectiveness and explore its application in enhancing teaching quality and implementing innovative, practical approaches.

Sub-criterion 10.5: Quality of support services and facilities (at the library, laboratory, IT facility and student services) is subjected to evaluation and enhancement

In each school year, the School collects feedback from students, academic staff and staff as a basis to evaluate and improve the quality of support services and equipment Survey content, survey objects and survey cycle are detailed in Table 10.2 and comply with ISO process This process basically consists of 8 steps: Plan the survey - Build the survey form - Conduct the survey

- Analyze and report the results - Send the results to the units - Make an improvement plan - Implement quality improvement – Monitoring quality improvement [10.05.01]

OUTPUT

Sub-criterion 11.1: The pass rates and dropout rates are established, monitored and benchmarked for improvement

The school uses UIS training management software to store students’ data, training results, learning and training status, track students' scores, review the rate of pass and fail, dropout, graduation review, scholarships The mechanism of centralized data of training management software help the School and the Faculty perform statistical analysis and control graduation and dropout rate After each semester/school year, the specialized department of the DAA will make statistics on the learning results of all students in all majors From the report summarizing the evaluation of training activities, the Faculty determines the dropout rate, the graduation rate by year: The dropout rate of students is below 10%/enrollment and the graduation rate within the training term is over 70% [11.01.01] The DSA also summarizes the results of the students' training scores over the semesters/school years and reports them to the University Board periodically On that basis, the University Board will give timely instructions so that relevant faculties and units can take appropriate measures to increase the graduation rate and reduce the dropout rate [11.01.02] Periodically, the University and faculties hold graduation review meetings to evaluate the graduation status of students Thereby, the School and the Faculty consider the cases that have not fulfilled their academic obligations, issue academic warnings before a decision to dropout On the Faculty's side, every school year, the Faculty makes statistics, monitors and communicates with students to find out the reasons why students drop out and propose measures to reduce this rate [11.01.03]

The graduation rate and the dropout rate of the Accounting major in the last 5 years are shown in the following table [11.01.04]:

Table 11 1: Graduation rate and dropout rate of the FAA over the academic years

Graduation rate of the 1 st

3 years 4 years > 4 years 1 st year 2 nd year 3 rd year >= 4 years

* Students of academic course 2013, 2014,2015,2016,2017 are still learning at the University

Table 11.1 shows that the percentage of students who complete the curriculum and receive their degrees on time tends to increase in recent academic courses In addition, some students were very active in making their own study plans, study ahead the schedule and were awarded degrees by the end of the academic course Table 11.2 shows that the rate of students dropping out of school tends to decrease and accounts for a small percentage of the total number of students in the course However, for the 2016-2020 enrollment period, the rate of students dropping out of school increased more, the main reason being determined by these students having a change in their choice of school, studying abroad, or changing majors; students who dropped out of school in the 3rd and 4th years due to poor academic performance, received academic warnings at level 3, in some cases because students went abroad to work greatly affected their academic results, while some students' family circumstances are difficult

Table 11 2: Rate of Accounting students graduating on time and dropout

Plan Actual Plan Actual Plan Actual Plan Actual Plan Actual Graduation on time (%) 70 70,55 70 59,90 70 59,94 70 77,92 70 74,05 Dropout rate

Thanks to the close attention of the University Council, the University Board and the Faculty, the graduation rate and the dropout rate of the Accounting major have improved significantly over the years From 2016 - 2020, the School and Faculty have implemented many solutions to increase the graduation rate and reduce the dropout rate such as: opening courses in the summer semester for students to improve their grades; The University's Centre for Foreign Languages and Informatics also regularly organizes English and Informatics ability tests for students to register for the exam to ensure that students are eligible for graduation The Faculty also adjusted and innovated teaching and learning methods, reviewed the exam question bank, changed the learning assessment method in the course specifications, and issued academic warnings so that students could actively complete the requirements for graduation, coordinate with the academic advisor to monitor the attendance of students [11.01.05] The school continuously strengthens student support activities to complete the learning progress Every year, the University organizes a dialogue between the University and students, with the participants being the University Board, heads of Faculty/academic departments, heads of professional management units participating in order to answer, solve, and give advice to students, helping students to successfully complete the learning and training process [11.01.06] In addition, the University also has a policy to support tuition fee exemption and reduction for students with difficult circumstances Every year, the University also considers two scholarship funds for students: "Scholarships to encourage students to study" and

Sub-criterion 11.2: The average time to graduate is established, monitored and benchmarked for improvement

During the training process, the University has designed the curriculum and allocated the modules in a reasonable way to ensure the volume of knowledge and graduation time for students For the formal training system, the training time for each training program is 4 years Depending on their ability and personal conditions, students can shorten the training time by a maximum of ẳ or prolong the total study time by no more than 6 years Regulations on training credit system allow learners to be active in their study plans and to create conditions for students to graduate early

Each school year, the School and Faculty collect and report each year on the percentage of students graduating on time and overdue Graduation scores of students are also collected and monitored in each graduation period [11.02.01] The on-time and overdue graduation rates of Accounting students in the last 5 courses are shown in Table 11.3:

Table 11 3: Graduation rates within 4 years and more of the Accounting and Audit

* Students of academic course 2013, 2014,2015,2016,2017 are still learning at the University

The statistics show that, in recent courses, the percentage of students graduating on time tends to increase and the percentage of students graduating overdue tends to decrease In particular, there is a percentage of students study ahead of schedule and receive a degree right in the third year of the course Table 11.4 shows that the percentage of students graduating on time of the Accounting major is higher than that of the Business Administration and International Economics majors

Table 11 4: Comparison of the on-time graduation rate of Accounting students with other majors in the University Year of admission

The extended graduation timeline, as evidenced in annual reports, was attributed to several factors Students encountered difficulties in meeting English and Informatics requirements, accumulating the necessary credits, and completing internships Additionally, academic progression was hindered by students prioritizing work commitments over their studies.

In order to help students graduate on time or early on schedule, in the past time, the School and Faculty have taken many measures such as disseminating students about the study plan for the school year, consulting and guiding on reasonable course registration, requirements for foreign language proficiency, informatics, soft skills, completion of the military program, physical education, in the beginning courses, class meetings, and student handbook Thereby, students can arrange time, register for courses, actively plan their study to ensure the prescribed learning progress or early progress The Centre for Student Support Services strengthens connections with many businesses and professional organizations to support the provision of internship units for students Each year, the University organizes 5 graduation reviews for students who are eligible to graduate The curriculum is also designed and improved with a reasonable duration and suitable to the learning ability of all students, ensuring students achieve the outcomes of the training program [11.02.03]

Sub-criterion 11.3: Employability of graduates is established, monitored and benchmarked for improvement

Annually, the DTQA conducts a survey on the employment situation of students after graduation The collected information includes field of work, the suitability of the curriculum with the job position and income level [11.03.01] Survey results are sent to the units After monitoring the results, the Faculty evaluates and compares the percentage of students who have jobs after graduation over years and among training programs in the university to have a timely and appropriate improvement plan [11.03.02] The results of the survey on the accounting profession are presented in the following table:

Table 11 5: Employment rate of graduates of the FAA from 2016 to 2019

Employment situation Time to get a job after graduation

Employed Advanced study Unemployed < 3 months

Table 11.5 shows that, after 1 year of graduation, more than 91% of students majoring in Accounting have a job and survey data also shows that the employment rate of students graduating from Accounting major tends to increase over years The survey also shows that students who have jobs after graduation less than 3 months accounted for a high rate of 69% or more During the internship at enterprises, students have met the requirements of enterprises for the ability to work, quickly adapt to the environment, some students are retained to work officially during the internship period This proves the Faculty's efforts in improving the work readiness skills of students and cooperates to organize many job fairs, training seminars, career orientation counseling provided by BUH for students (Criterion 8)

In addition, in order to better meet the needs of employers, every year, the University conducts a survey to collect employers' opinions on the responsiveness of students working at businesses so that the University and the Faculty has the basis to adjust the outcomes and curriculum to meet social needs [11.03.03]; [11.03.04]

Sub-criterion 11.4: The types and quantity of research activities by students are established, monitored and benchmarked for improvement

Besides the scientific research activities of staff and academic staff, the scientific research activities of students are also an important factor in teaching and learning The organization of scientific research activities of students is based on Circular 19/2012/TT-BGDDT promulgating regulations on scientific research activities of students in higher education institutions and Regulations on management of scientific research and technology activities of the University In addition, the University has also issued the ISO process on the management of students' scientific research topics with specific instructions and forms [11.04.01] The processes and forms for the implementation of the student's scientific research are also regularly improved by the University in the most minimalist way to facilitate student participation

Every year, the ISRBT announces scientific research topic registration for students through widely published announcements on the University, ISRBT, and Faculty [11.04.02] websites The Faculty compiles and submits a list of student scientific activities to the Institute for Council approval Once the list of research topics is pre-approved, the Council evaluates outlines to approve, reject, or modify them After ensuring outline content aligns with requirements, including completion time, the Council assigns topics Table 11.6 [11.04.03] presents the number of recognized student scientific research projects in Accounting.

Table 11 6: Scientific research of students of Accounting major and comparison with other majors Year

From 2014 up to now, the Faculty's students have also made many impressive achievements in scientific research activities such as: winning the Science Research Student Award - Eureka, the award "Econometrics and Application Olympiad Competition" [11.04.04]

To strengthen the scientific research activities of students, Academic staff are encouraged to actively approach, suggest and guide students on suitable research topics [11.04.05] ISRBT also assigned 1 Specialist in charge of students' scientific research activities to guide, supervise and support the scientific research activities of students In addition, the ISRBT summarizes and evaluates the scientific research activities of students from time to time and reports to the University Board in charge to come up with appropriate improvement solutions The Youth Union of the Faculty, Youth Union, and Student Association cooperate to organize the promotion of students to participate in scientific research, the information was widely published on the website, fan page The Faculty's Academic Club also organizes academic activities, academic competitions to help students hone their professional knowledge and foster bright ideas for students, contributing to promoting scientific research activities for students [11.04.06]

Sub-criterion 11.5: The satisfaction levels of stakeholders are established, monitored and benchmarked for improvement

STRENGTHS AND WEAKNESSES ANALYSIS

The learning outcomes are meticulously crafted through the PDCA process, ensuring alignment with stakeholder needs and institutional objectives These outcomes seamlessly reflect the University's mission and vision, as well as the Faculty's unique circumstances, fostering a cohesive educational experience that is tailored to the specific requirements of the University's environment.

During the implementation process, the Faculty did not fully understand all issues to comply with the correct process and regulations on the time to edit and update the curriculum and training curriculum (2 years/time); at the same time, the assessment method is not suitable for the economic sector

Follow the correct process of reviewing and editing the curriculum to ensure timely updates of changes (if any)

The description of the training program is detailed, full of necessary information, with contents about the learning outcomes, the learning outcomes matrix of all subjects, thereby facilitating learners to arrange their plans of studying

The description has connected to the curriculum and other subjects

Course description showing improvement (table 2.1)

The curriculum description and the course description are publicly announced on official information channels such as the website of the faculty and the school

The curriculum description and course description are widely published on other social media channels, facilitating wide access to information for learners

Ma trận chuẩn đầu ra của các môn học trong chương trình đào tạo chưa cho thấy mức độ đáp ứng của từng môn học ở từng chuẩn đầu ra là bao nhiêu

Mức độ đáp ứng nội dung không đồng đều ở các môn học

Thực hiện xây dựng, rà soát, điều chỉnh chuẩn đầu ra môn học phù hợp và đáp ứng đầy đủ chuẩn đầu ra chương trình đào tạo thông qua đo lường

The curriculum is designed and improved in accordance with the learning outcomes that students expect

Courses have been designed and allocated in accordance with the program's objectives In which, the learning outcomes of the training program have been gradually improved, becoming more and more concise

In terms of structure, the curriculum is designed with a reasonable structure and sequence The improved training program structure is more flexible and shortens the training time

In terms of updating, the accounting training program has undergone two adjustments to the outcomes and the structure and content of the training program, ensuring that it is up-to-date and suitable for objective and subjective changes

In the curriculum, the volume of subjects providing in-depth knowledge of accounting and auditing is not much

In the curriculum, there is no separate training course on soft skills for students, so the extent to which the subjects contribute to the skill-related output standards is not clear

In terms of structure, the current curriculum is modern, the number of subjects oriented to digital technology in Accounting - Auditing is still quite limited

In terms of updating, the periodic revision of the curriculum does not comply with the regulations every 2 years as prescribed by the school

The Faculty will continue to research and compare with other training programs of other schools in Vietnam and around the world to build a more reasonable curriculum structure to increase the proportion of specialized credits in the program

The Faculty continues to research, update and improve the quality of the training program At the same time, update the subjects in the program to ensure and show the most clearly the contribution of each subject to the expected learning outcomes

Regarding the modern-oriented curriculum structure, the Faculty will gradually strengthen the subjects that approach the application of digital technology in the field of accounting - auditing so that students can have solid knowledge and apply it more

In the coming time, the curriculum will be updated and edited regularly and continuously according to regulations to promptly adjust to suit the trend of the times

The educational philosophy is clearly presented by the Faculty, in line with the University's orientation goals and training trends in the current context

Teaching and learning activities and student assessment activities are increasingly improved, in accordance with reasonable compatibility with the learning outcomes and curriculum

Teaching and learning activities have created a motivational framework and a number of conditions to promote and guide skills to help students nurture and develop lifelong learning ability

Teaching philosophy has been widely disseminated to academic staff and students, but not fully understood by students, students' main learning motivation is still grades

Although teaching methods are diverse, some modules are still quite heavy on lectures, not associated with practice and projects, so the application orientation has not been clearly shown in teaching and learning design

Teaching and learning activities have not been diversified, regular, continuous and spread evenly for the majority of students

Faculty need to persistently communicate their learning philosophy to students, especially difficult-to-measure criteria such as ethics and lifelong learning ability

Increasing the quantification of the criteria towards the academic philosophy that the faculty pursues in scores with a higher proportion so that students have a better motivation to strive The Faculty needs to persistently propose to further promote applicability through linkages with banks to enhance internships and practice activities for students, and further strengthen the force of visiting academic staff who are experts/people working in practice; promote practical banking activities in schools

Regularly maintain competitions aimed at scientific research to motivate students to self- study and self-research

Collaborate with real-life experts to jointly conduct scientific research with students and academic staff

Student assessment activities are compatible with the expected learning outcomes according to the input, learning and output stages

Information on testing and assessment activities is publicly announced and disseminated to students on the University's website, including timelines, methods of testing and assessment, and distribution rates, assessment criteria table and scale

Assessment methods and tools, such as assessment criteria tables and scoring scales, play a crucial role in ensuring the validity, reliability, and fairness of testing and assessment activities These tools provide clear guidelines for evaluating performance and ensure that assessments are conducted consistently and objectively By designing assessment criteria tables and rubrics for individual modules within a training program, educators can establish specific criteria against which learners' performance can be measured, leading to more accurate and meaningful assessments.

Feedback on test results is delivered in a timely manner and helps to improve learning quality

The school has a reasonable process for making complaints about test results and assessments for easy access by students

APPENDIXES

Self-assessment results

The expected learning outcomes have been formulated and aligned with the vision and mission of the university

1.2 The expected learning outcomes cover both specific and generic learning outcomes 5

1.3 The expected learning outcomes reflect the requirements of the stakeholders 5

2.1 The information in the program specification is comprehensive and up-to-date 5

2.2 The information in the course specification is comprehensive and up-to-date 5

The program and course specifications are communicated and made available to the stakeholders

The curriculum is designed based on constructive alignment with the expected learning outcomes

The contribution made by each course to achieve the expected learning outcomes is clear

3.3 The curriculum is logically structured, sequenced, integrated, and up-to-date 5

The educational philosophy is well articulated and communicated to all stakeholders

Teaching and learning activities are constructively aligned to the achievement of the expected learning outcomes

4.3 Teaching and learning activities enhance life-long learning 5

The student assessment is constructively aligned to the achievement of the expected learning outcomes

5 5.2 The student assessments including timelines, methods, regulations, weight distribution, 6 rubrics, and grading are explicit and communicated to students

5.3 Methods including assessment rubrics and marking schemes are used to ensure validity, reliability, and fairness of student assessment

5.4 Feedback of student assessment is timely and helps to improve learning 5

5.5 Students have ready access to an appeal procedure 5

Academic staff planning (considering succession, promotion, replanning, termination, and retirement) is carried out to fulfil the needs for education, research, and service

Staff-to-student ratio and workload are measured and monitored to improve the quality of education, research, and service

Recruitment and selection criteria including ethics and academic freedom for appointment, planning, and promotion are determined and communicated

6.4 Competences of academic staff are identified and evaluated 5

Training and developmental needs of academic staff are identified and activities are implemented to fulfil them

Performance management including rewards and recognition is implemented to motivate and support education, research, and service

The types and quantity of research activities by academic staff are established, monitored, and benchmarked for improvement

Support staff planning (at the library, laboratory, IT facility, and student services) is carried out to fulfil the needs for education, research, and service

Recruitment and selection criteria for appointment, planning, and promotion are determined and communicated

7.3 Competences of support staff are identified and evaluated 5

Training and developmental needs of support staff are identified, and activities are implemented to fulfil them

Performance management including rewards and recognition is implemented to motivate and support education, research, and service

The student intake policy and admission criteria are defined, communicated, published, and up-to-date

8.2 The methods and criteria for the selection of students are determined and evaluated 5 8.3

There is an adequate monitoring system for student progress, academic performance, and workload

Academic advice, co-curricular activities, student competition, and other student support services are available to improve learning and employability

The physical, social and psychological environment is conducive for education and research as well as personal well-being

The teaching and learning facilities and equipment (lecture halls, classrooms, project rooms, etc.) are adequate and updated to support education and research

The library and its resources are adequate and updated to support education and research

The laboratories and equipment are adequate and updated to support education and research

The IT facilities including e-learning infrastructure are adequate and updated to support education and research

The standards for the environment, health and safety; and access for people with special needs are defined and implemented

10.1 Stakeholders’ needs and feedback serve as input to curriculum design and development 5

The curriculum design and development process is established and subjected to evaluation and enhancement

The teaching and learning processes and student assessment are continuously reviewed and evaluated to ensure their relevance and alignment

10.4 Research output is used to enhance teaching and learning 4

Quality of support services and facilities (at the library, laboratory, IT facility, and student services) is subjected to evaluation and enhancement

The stakeholder’s feedback mechanisms are systematic and subjected to evaluation and enhancement

The pass rates and dropout rates are established, monitored, and benchmarked for improvement

The average time to graduate is established, monitored, and benchmarked for improvement

Employability of graduates is established, monitored, and benchmarked for improvement

The types and quantity of research activities by students are established, monitored, and benchmarked for improvement

The satisfaction levels of stakeholders are established, monitored, and benchmarked for improvement

List of evidence

No Code Title of Evidence Remarks

Sub-criterion 1.1 The expected learning outcomes have been clearly formulated and aligned with the vision and mission of the university

The set of proofs for developing the accounting undergraduate curriculum in 2014 a Guidelines for the development and publication of curriculum learning outcomes( No 2196/BGDĐT-GDDH, date 22/04/2010) b Regulation on training regular universities and colleges according to the credit system 2014 (No

1455/QD-ĐHNH date 14/10/2014) c Adjusting the development strategy of Banking University of Ho Chi Minh City to 2020 ( No 485/QD-ĐHNH date 9/8/2011) d Plan for editing, completing and accepting curriculum (No 892/KH-ĐHNH-CTĐT date 28/10/2015) e Decision guiding the process, procedures and criteria for evaluating subject syllabus according to CDIO (No 169/QĐ-ĐHNH date 11/03/2015) f Announcement about developing plan of curriculum (No 360/TB-ĐHNH 19/05/2015 and

No 42/TB-ĐHNH 11/6/2015) g Plan for editing, completing and accepting the curriculum (No 892/KH-ĐHNH-CTĐT date 28/10/2015) h Results of the appraisal meeting of the accounting currilucum - according to CDIO 21/10/2015 i Decision on promulgating the undergraduate curriculum at university level (No 1434/QD- ĐHNH 8/10/2014) j Report on the results of improving the quality of the curriculum after the survey results KS01, KS02, KS03, KS04 from 2016 to 2017 k The undergraduate curriculum's learning outcomes in accounting in 2014

The set of proofs for developing the accounting undergraduate curriculum in 2018 a Decision on the establishment of a Committee to review and adjust curriculum at the faculty level of FAA (No 235/QD-ĐHNH 12/3/2018) b Decision on the promulgation of a set of curriculum (including curriculum's learning outcomes and subject syllabus) built with the CDIO approach and AUN - QA (No 139/QD-ĐHNH 27/01/ 2016) c Decision on promulgating the set of regular undergraduate curriculum (No 1302/QD-ĐHNH date 1/8/ 2018) d The Faculty's plan to implement the undergraduate curriculum in the direction of AUN.QA in 2018 e Compilation of subject syllabus in regular undergraduate curriculum in Accounting in the direction of AUN.QA in 2018 f Announcement of the undergraduate curriculum in Accounting on the University's website 2018 https://khoaktkt.buh.e du.vn/dao- tao/chuong-trinh- dao-tao/chuong- trinh-dao-tao-dai- hoc-chuyen-nganh- ke-toan-9368.html g The undergraduate curriculum's learning outcomes in accounting in 2018

The set of proofs for developing the accounting undergraduate curriculum in 2020 a The university's development strategy for the period 2016-2020, with a vision to 2030 b Minutes of the seminar "Innovating the accounting training program in the digital revolution" c Announcement of the results of the accounting curriculum Seminar on the University's website https://khoaktkt.buh.e du.vn/tin-tuc-su- kien/khoa-ke-toan- kiem-toan-to-chuc- toa-dam-doi-moi- chuong-trinh-dao- tao-19309.html d Survey form on training objectives and curriculum's learning outcome (No.01: Experts, lecturers) e Survey form on training objectives and curriculum's learning outcomes (No.02: Recruiter) f Survey form on training objectives and curriculum's learning outcomes (No.03: Alumni) g Survey form on training objectives and curriculum's learning outcomes (No.04: Student) h Summary report of survey result of accounting undergraduate curriculum i Appraisal plan of subject syllabuses in undergraduate curriculum (No.116/KH-ĐHNH- PĐT, date 5/7/2019) j Announcement on the unification of contents when developing the subject syllabus

(No.168/TB-ĐHNH-ĐT date 15/8/2019) k Announcement on the unification of contents when developing the subject syllabus

(No.943/TB-ĐHNH date 17/9/2019) l The decisions on establishing the Faculty-level Appraisal Committee of Accounting subjects syllabuses m Appraisal minutes of subject syllabuses n The decision of issuing subject syllabuses of the accounting curriculum according to AUN.QA standards (No.2652/QĐ-ĐHNH date 29/11/2019 ) o Comparison between BUH's curriculum and other universities p Announcement of undergraduate curriculum's learning outcomes in 2020 on the university's website q DTAE2021_BUH - Scientific conference

"Solutions to modernize the content and teaching methods of subjects in the accounting curriculum to meet the trend of digital transformation" https://khoaktkt.buh.e du.vn/tin-tuc-su- kien/khoa-ke-toan- kiem-toan-to-chuc- thanh-cong-hoi-thao- khoa-hoc-21989.html r Video of DTAE2021_BUH https://drive.google. com/file/d/1zauz7idi 3YEs5UF5ltrjrW_bzjh VR8o9/view

4 01.01.04 Report of comparison between BUH's accounting undergraduate curriculum and other universities

6 01.01.06 Summary of adjustments for the expected training programme's learning outcomes in the last 5 years

7 01.01.07 Mission and vision of banking university of HCM

City https://portal- en.buh.edu.vn/about- us-and-our- history/our- mission.html

8 01.01.08 Mission and vision of FAA http://foaa.buh.edu.v n/Our- faculty/Mission-and- vision

Sub-criterion 1.2 The expected learning outcomes cover both subject specific and generic (i.e transferable) learning outcomes

Sub-criterion 1.3 The expected learning outcomes clearly reflect the requirements of the stakeholders

Survey result of alumni and recruiters a The survey report of course quality (K02), the

2020's survey b The survey report of employment of students after graduation (K03) the 2020's survey c The survey report of recruiters' satisfaction

(K04), the 2020's survey d The self-assessment report and improvement plan after the survey results in the year 2019-2020 (No.14/BC-ĐHNH-K.KTKT date 24/3/2021)

Sub-criterion 2.1: The information in the programme specification is comprehensive and up-to-date

Sub-criterion 2.2: The information in the course specification is comprehensive and up-to- date

Sub-criterion 2.3: The programme and course specifications are communicated and made available to the stakeholders

1 02.03.01 The programme and course specifications are published on the University’s website

2 02.03.02 The programme and course specifications are published on the Faculty’s website

3 02.03.03 Seminars and workshop on the study programme

Criterion 3-Programme structure and content

Sub-criterion 3.1: The curriculum is designed based on constructive alignment with the expected learning outcomes

Sub-criterion 3.2: The contribution made by each course to achieve the expected learning outcomes is clear

1 03.02.01 Expected learning outcomes matrix of 2020 training programme

Sub-criterion 3.3: The curriculum is logically structured, sequenced, integrated and up-to- date

Training program a Decision No 1434/QĐ-ĐHNH dated 08/10/2014 issuing Training program and Course

Syllabus b Decision No 1302/QĐ-ĐHNH dated 1/8/2018 issuing Training program and Course Syllabus c Decision No 1996/QĐ-ĐHNH dated 16/10/2020 issuing Training program and Course

3 03.03.03 Comparative report on 2020 training programme

Criterion 4-Teaching and learning approach

Sub-criterion 4.1 The educational philosophy is well articulated and communicated to all stakeholders

Training program a Decision No 1434/QĐ-ĐHNH dated 08/10/2014 issuing Training program and Course Syllabus b Decision No 1302/QĐ-ĐHNH dated 1/8/2018 issuing Training program and Course Syllabus c Decision No 1996/QĐ-ĐHNH dated 16/10/2020 issuing Training program and Course Syllabus

Course syllabus a Course syllabus belonged to Decision No 1434/QĐ-ĐHNH dated 08/10/2014 issuing Training program and Course Syllabus b Course syllabus belonged to Decision No 1302/QĐ-ĐHNH dated 1/8/2018 issuing Training program and Course Syllabus c Course syllabus belonged to Decision No 1996/QĐ-ĐHNH dated 16/10/2020 issuing Training program and Course Syllabus

Academic competition of the FAA a "Innovation Towards Success" Competition b “Unlock Your Power” (UYP) Competition

5 04.01.05 Students participate in club activities

6 04.01.06 The social-community activities program

Career orientation and inspiration a Career and job skill orientation b Events and summarizing reports on Career Conferences and Job Fair profile from 2015 -

Sub-criterion 4.2 Teaching and learning activities are constructively aligned to the achievement of the expected learning outcomes

Images of teaching and main course activities a Internship report (Scoreboard) b Pictures of students presenting, exchanging, and debating in the classroom c Pictures of students practicing in computer rooms d Pictures of students and lecturers exchanging questions and sharing documents on group chats, facebook e Online training portal

Scientific research activities of students a Report of students' scientific research activities from 2015 to 2020 b List of teachers guiding students to do scientific research and decision of acceptance

Sub-criterion 4.3 Teaching and learning activities enhance life-long learning

1 04.03.01 Graduating Requirements for Informatics and

Sub-criterion 5.1: The student assessment is constructively aligned to the achievement of the expected learning outcomes

Admission to the university is regulated by the Enrollment Organization Regulations (2016-2020) The first entry-grade announcement for the Accounting major was made in 2014-2018 Examination results for majors within the Economics-Business group are available.

Diagnostic tests of foreign languages and informatics a Regulation on examining of foreign language and IT input standards b Result of foreign language and IT input standards c Sample test of foreign language and IT input standards

Training program for Accounting major in

2014, 2018, and 2020 a Training program for Accounting major in

2014, 2018, and 2020 b Course syllabus of training program for Accounting major in 2014, 2018, and 2020

Sample forms of assessment methods: a Sample forms of multiple choice questions (Exam questions, answers and exam papers) b Sample forms of long answer question paper (Exam questions, answers and exam papers) c Sample forms of group assignments/ essays d Sample forms of short test papers e Sample forms of midterm multiple-choice questions on LMS

The credit-based training regulations: a Regulations on the percentage of component points in the module for the period 2016-2019 and after 2019 b Regulations on permitted absence of examinations (Extracted from the Credit-based training regulations, page 20-21) c Regulations on the time of publication of learning process points (Extracted from the Credit-based training regulations, page 18 and 23) d Regulations on instructing re-learning and improvement learning (Extracted from the Credit- based training regulations, page 15-16) e Regulations on complaints and appeals (Extracted from the Credit-based training regulations, page 23) f Table of converting the 10-point scale translated into 4-point scale and letters to classify students (Extracted from the Credit-based training regulations, page 16-17) g The modules replacing graduation thesis (extracted from the Credit-based training regulations) h Standards students need to reach by the time of doing graduation thesis (extracted from the Credit- based training regulations) i Standards students need to reach by the time of internship (extracted from the Credit-based training regulations)

Graduation assessment and graduation internship: a Standards students need to reach by the time of internship (extracted from the Credit-based training regulations) b Instructions for writing an internship report c Notice of internship period during the years of

2016 – 2020 d Meeting plans/minutes explaining questions from students before they take the internship period e Plan of lecturer assignment to guide student internship reports f Sample forms of Internship Report and

Internship Note g List of scores for internship reports h Rubric for internship assessment i Survey of course (KS01)

FTE Calculation

4.3.1 FTE of Academic Staff Calculation

- For a full-time lectures of the FAA, FTE = 1

- FTE of non-faculty lecturers (part time academic staff) is calculated as follows:

According to the Regulation on training, the official university system is according to the credit system of the BUH (Decision No 2181/QD-DHNH dated October 4, 2019), and the minimum number of credits students need to register in 1 Semester is 15 credits, correspondingly, the minimum number of credits in 1 academic year is 30 credits Based on the data on the number of student credits registered in the academic year provided by the DPA, the average number of credits per student per academic year is always higher than the minimum number of credits per year (30 credits) So, each student is equivalent to 1 FTE

FTE of students of Accounting and Audit Program:

The average number of credits /school year

The number of students of the