Bài viết

STUDY ON THE POSSIBILITY OF CAREER APPLICATION OF ACCOUNTING STUDENTS IN DUY TAN UNIVERSITY FOR THE REQUIREMENTS OF ENTERPRISES

Le Anh Tuan

Faculty of Accounting, Duy Tan University, Da Nang city, Viet Nam

Email: latuan0507@gmail.com

Phone: 0914.741989

Abstract

This study assesses the ability to adapt to the work of accounting students of Duy Tan University after graduation. Through building and studying the requirements of enterprises when recruiting, analyzing and evaluating the knowledge, skills and professional attitudes towards the work that students have been equipped while studying in the home school On the basis of surveying, analyzing, processing and evaluating the results obtained to propose some solutions to improve the quality of training students of accounting at Duy Tan University with a team of human resources The most complete force meets the requirements of the business when recruiting. Proposing solutions to support students' job adaptability. Contributing to improving the training program of accounting major of Duy Tan University, can be piloted to replicate in other departments and units.

Keywords: accounting, adaptation, students, businesses

1. INTRODUCTION

The society is growing, leading to the rapid development of information technology, the shift to the knowledge economy and the trend of globalization. Vietnam wants to grow quickly to catch up with the trend, not be left behind, it requires us to have a strong human resource, high knowledge and expertise to meet the requirements and demands of task.

But the unemployment rate in Vietnam is increasing at a dizzying rate. According to the updated data in the first quarter of 2015, the number of employed people nationwide was 52.43 million, down by more than 1 million compared to 2014. Specifically, the number of workers in the fourth quarter of 2014, the number of employees University graduates and university graduates in the first quarter of 2015 increased from 165,600 people to 177,700 people, the number of unemployed college graduates increased from 74,700 to 100,600 people, the number of workers without diplomas and certificates Unemployment increased from 600,500 to 726,100. The highest unemployment rate is in the group of professional college and vocational colleges, respectively 7.2% and nearly 6.9%. The unemployment rate in the working age of the whole country is 2.43%, an increase of 0.22% compared to the same period in 2014.

Most people think the main cause of unemployment in our country today is because the economy is in a state of recession, but the main reason is due to the labor force in our country. weak, not ensuring the requirements that employers set. When Vietnam is implementing an open-door policy and achieving successes such as joining the ASEAN economic community, the WTO organization ... that means all the forces in ASEAN countries are free to move through the Equal workmanship agreement. In other words, when conducting an open-door policy, the labor force with low qualifications and no qualifications will have no place in the labor force. To overcome that cause, our students need to know what they are missing, what they are suitable for, and most importantly, choose a university with a good training program.

Duy Tan University is the first and largest private university in the central region, training schools: doctorates, masters, universities, colleges and vocational colleges and inter-school systems from intermediate to college, From college to university ... International relations are the key point in the development of the school for many years. Advanced programs CMU, PSU, CSU were transferred to Duy Tan from the world's leading universities, and the university also implemented overseas study programs. There are such advanced training programs, but still have not assessed the level of adaptation of Duy Tan's students to the requirements of employers. To answer the above question, help the school adjust the training program better, more suitable for each career and also help students to equip them with professional skills as well as necessary skills of their careers. to meet the requirements of employers, reduce the unemployment rate in our country today.

2. Subjects and scope of research

Graduates in Accounting at Duy Tan University have a working time of 3 months or more at enterprises and state administrative units in the Central and Central Highlands provinces. At the same time, the group gathered information from employers to get more accurate information about students' ability to adapt to jobs.

The study area of ​​the topic is the area where many students of Accounting major of Duy Tan University work, namely Central and Central Highlands provinces. Data on students of the courses of the Faculty of Accounting graduated from 2006 to 2016.

3. Research method

To be able to provide the reader with a thorough look, the topic uses a mixed method or is the research method that combines the qualitative and quantitative research methods. Qualitative research is conducted in the first phase to determine the model and measurement variables to suit the research context. Quantitative research: is based on the information obtained from survey by question to solve the research objectives of the topic. Likert scale five levels are used to measure the value of variables. Because this is a quantitative study, the sampling method is the non-probability sampling design with convenient sampling. The questionnaire will be used as a tool to collect information and data needed for the above quantitative analysis. The model of alpha correlation coefficient of Cronbach (Cronbach's Alpha) and the method of exploratory factor analysis EFA is used to evaluate the reliability and value of the scale, to verify the research model through correlation coefficient Pearson . Interpretation of data through a number of descriptive statistics and inference statistics tools implemented by SPSS 20.0 statistics processing software.

4. Research model

Through the references of many researchers, "Adaptability" with students' work is being evaluated in two aspects: 1 / In terms of assessing the effectiveness of education, the view The ability and capacity of graduates are products that are circulated in the labor market. Many universities offer different criteria for the quality capabilities that a graduate student needs such as skills, qualifications, foreign languages, computer skills, etc. Many researchers also have their own Survey of alumni opinion on training quality like Thuy Quynh Loan (2005); Nguyen ThiTrang (2010), Pham Thi Lan Huong, Tran Trieu Khai (2010) or the set of higher education performance indicators of Pham Xuan Thanh (2005), "Higher education: Quality and evaluation", page 337- 356. Currently the world "University Association" also provides criteria for assessing the capacity of graduates. 2 / Study the relationship between human resource training associated with social needs, where the adaptability of students is seen as a measure of that relationship. "Training to meet social needs" originates from the Directive on the key tasks of higher education in the 2007-2008 school year of the Ministry of Education and Training. In particular, the Ministry requires universities and colleges throughout the country to implement the campaign: "Say no to substandard training, not meet social needs". The basis for this campaign is to overcome the situation that students with university and college degree diplomas but do not meet the training standards, cannot practice properly, is a big waste for the commune. associations, schools, learners and families themselves. The phenomenon of training quality does not meet social needs is the biggest challenge, the weakest point and one of the biggest waste of the higher education system. The case studies for this approach can be mentioned by Ngo Thi Thanh Tung - Hanoi National University (2009), Pham Thi Diem (2009) and studying closely the topic of the most group, Nguyen Quoc Nghi and ctg ( 2011). Regarding surveys of alumni of universities, there are: Law University, Ho Chi Minh City University of Technology, National Economics University, Hanoi National University, ... Workshops such as: "Training solutions to improve the quality Creating university level human resources "organized by Ho Chi Minh City National University, a seminar on" Mekong Delta Education Development "was held in Can Tho City, the workshop" Training on social needs "by Nong University Lam organized or a workshop on "Human resource training for social needs tourism" of the Ministry of Culture - Sports and Tourism to debate on the remaining issues affecting the quality of higher education.

On the basis of reference materials, the proposed group of research models consists of 23 variables that are grouped into four groups: Skills, knowledge, abilities, attitudes.

Figure 1. Theoretical research model

5. Research results

Overview of the research sample

According to the survey results, the majority of the research subjects are female (accounting for 63%), in terms of academic results, most of the alumni are good at studying (37%), followed by good ones 34 %, the average type is 23%, and the average is very small. The number of good and good alumni graduates is quite similar, so it can be said that most of the alumni of Duy Tan University's Accounting Department are highly qualified. In which, the training level at the University level of DTU Accounting alumni is 75%, Master's degree is 11%, Master degree is about 5.67% and College level is about 8.3%.

Based on the survey results, most of DTU's alumni are working in their specialties, accounting for 75%. The position of the Accounting major is taking account of 49% accountant, 14% of the auditor, the few are working as chief accountant or head of the audit team. here is the proportion of Accounting students of Duy Tan school after graduation but the industry is 25% - this rate shows that there are still quite a large number of students do not like to be an accountant or cannot find get a position as an accountant.

In addition, most students find jobs after graduating within 3-6 months (33%), the number of students who have a job within 1 month accounts for a very low rate (8%). Thus, Accounting students also have some difficulties in finding jobs after graduation.

The average income of alumni varies widely from 4 to 6 million VND. This is a relatively appropriate salary for many students, especially new graduates. Besides, the salary ranges from 6-10 million dong, which is a desirable salary for many newly graduated students but it also accounts for a high proportion.

Quality control of scale with Cronbach’Alpha coefficient

Table 1 Results of reliability analysis of variable groups by Cronbach’Alpha coefficient

(Source: General Author)

Through the analysis of Cronbach's Alpha coefficient, we find that 4 scales of assessment of job adaptation and dependency factors have greater reliability than 0.6 and the correlation coefficient of the observed variables all have values greater than 0.3 so they are reliable to use. It shows that the built scale makes sense in statistics and achieves the required reliability coefficient. break the EFA.

Factor analysis explores EFA of independent variables

First to check whether the independent factors are suitable for inclusion in the EFA discovery factor analysis, we conduct Bartlett’s and KMO coefficients:

Table 2. KMO coefficient and verification of Bartlett’s of independent factors

Based on Table 2, with KMO value of 0.929> 0.5 and Sig value of Bartlett’s test equal to 0.000 <0.05, the variables are correlated with each other so the model is suitable to be included in the exploratory factor analysis.

The method of extracting in factor analysis requires that the values ​​of Eigenvalue must be greater than 1 to be retained in the analysis model. 4 factors are extracted with Eigenvalue value greater than 1 and a stop when extracting the elements at the 4th factor with Eigenvalue of 1,026> 1. The total variance extracted of 4 factors is equal to 61.035%> 50% of this shows that the ability to use these four components explains 61.035% of variation of observed variables.

Factor analysis explores EFA factor adaptation

The results of the EFA discovery factor analysis with KMO were 0.753> 0.5 and Bartlett’s testing had a 0.000 <0.05 level, so it is possible to confirm the appropriate data for factor analysis. (Table 3)

Table 3 KMO coefficients and verification of Bartlett’s of adaptation factors

The analysis extracted from 4 variables evaluating the response to a major factor with Eigenvalue of 2.195 and the total variance extracted is 54,869%> 50% (Table 4)

Table 4 Total variance extracted from the adaptation factor

After Cronbach Alpha accreditation and EFA discovery factor analysis, the first 4 factors remain unchanged. However, there are 6 observed variables: KT3, KT4, KN1, KN5, KN8, TD3 are excluded from the model. Thus, only 17 observable variables are grouped into 4 independent factors and 4 group assessment variables into one factor evaluating occupational adaptation.

Analysis of regression models

After extracting the factors from the analysis of the exploratory factor, we conduct a regression analysis to determine the factors affecting career adaptation. Regression analysis will be carried out with four independent factors: Knowledge, skills, abilities, working attitudes and a dependent variable is a general assessment of job adaptation. The value of each factor used to run regression is the average of the observed variables of that factor.

The multivariate linear regression equation of this study takes the form:

Regression has standardized to be:

tu * = 0.177kt * + 0.240kn * + 0.172khn * + 0.148td *

6. Conclusions and recommendations

Students' ability to adapt to work plays a key role in helping students integrate well into the work environment, quickly acquiring practical knowledge and meeting job requirements well. In addition, adaptive capacity is also an important factor in evaluating the work of "training human resources to meet social needs" of universities and human resource training institutions.

Request

+ For students themselves

First, make notes next to these jobs the priority as well as the amount of time you plan to spend on completing it. After you have a list of things to do, set up a detailed schedule and spend a small amount of time in case we have to spend more time than expected, thanks to in flexibility, not rigid will help us to get better jobs without having to take too much pressure.

Informatics are also essential at work, especially for an accountant because we have to regularly enter data, process data, collect data using computers, not to mention many businesses. It also requires us to know how to use computer software well, ...

Most of the English language qualifications of Duy Tan University accountants are only average, quite good, this is an alarming result. Most of us think that English is too difficult, leading to a situation of not being excited, frustrated, because of this, even though we have been learning English for more than 10 years, we are still not fluent. It is recommended to register for English training courses at prestigious centers with foreign teachers because they will have a lot of experience to help us easily acquire and pronounce correctly from the beginning. The four skills of listening, speaking, reading and writing are always complementary to each other. Moreover, if we only study the theory without using these four skills, soon we will forget very quickly. The nature of learning English is to imitate speech, pronunciation, style in situations to improve. The best way to do this is to listen to English everyday whenever we are free, to reduce boredom we can listen to English music, watch English movies, participate in sentences. English club, participate in forums to exchange knowledge, ...

Secondly, to improve professional accounting skills students need: enhance academic knowledge exchange; enhance the skills of using computers, office computing and machine accounting. Regularly update the content of related laws such as: Accounting Law; enterprise Law; related circulars and decrees ... English knowledge is only at a medium level, quite well with communication skills in English which is only at that level. In order to improve your English communication skills, we should join English clubs, use English communication with friends, .. so that we can be confident, use the correct structure. more structure.

Third, to train the ability to withstand the first thing, we must identify clear goals in our work that will help us get motivated to solve. Then make a scientific, disciplined work plan, when there is too much work at a time, it is necessary to determine the importance and urgency of each task to set a reasonable time to resolve and we must Forcing me to do my job disciplined, avoiding my bad habits. In order to bear the pressure of work, it is necessary to have good health and relaxed spirit, daily exercise, reasonable activities will help strengthen physical strength, achieve high results in work.

Fourth, we have to choose our favorite job, we will always find passion, excitement to overcome difficulties in that job, and never get tired or boring.

+ For the school

Firstly, the school should actively investigate, survey, get opinions from learners and businesses to grasp social needs, quickly update training programs, and identify industries in need. high (proactive preparation of teaching staff and training facilities)

Second, regularly assess the quality of the training program and the faculty, should focus on improving professional qualifications, practical experience of teachers. The following is a package of solutions to improve the quality of the school's training in two aspects, training programs, teaching staff and suggestions for practice locations associated with the actual needs of students.

Table 5 Factors improving the training program of Duy Tan University

Regarding Duy Tan University's training program, all the reviews give an average value (2.89 - 3.43). Thereby, the current training program of the school still does not fully meet the actual employment situation, this is a very important source of orientation information in rebuilding the curriculum. teach specialized accounting in the near future.

The students' opinions realized that Duy Tan University needed to supplement / improve the following factors:

1) English communication skills account for 29.7%

2) Soft skills 19.1%

3) Computer skills 20.1%

4) Accounting skills to solve problems 28.7%

5) Other accounted for 2.4%

+ For businesses

Firstly, in the process of training enterprises plays a very important role in reflecting the demands that the labor market requires and is a major agent in collaboration with the school in training and recruiting human resources. future. Survey results on solutions to increase students' responsiveness to work will answer the question "How will businesses contribute in the process of training human resources associated with social needs"?

Table 6 Measures to improve training quality

Secondly, the survey results show that most businesses support the admission of vocational interns (44%), followed by participating in the process of developing training programs and teaching some specialized subjects. The industry is rated at (22%). Other activities such as: Training training contract (16%) show that the awareness of enterprises in participating in the future training of human resources. However, participation in the development of training programs and attending customer conferences of the school is very low at the threshold (6%), and contacting orders before human resources with the school is not much. enterprises support, only 4%; The school's facilities support (3%), most businesses that do not choose this option are limited liability companies, with relatively small scale, the demand for human resources does not change much, they still have no real need to put themselves into a future recruitment commitment.

Table 7 Solutions to increase the level of student satisfaction at a business perspective

Thirdly, according to the survey results, the two solutions "Strengthening the close relationship between schools and businesses" and "The school needs to rebuild the training program to associate with reality" has the ratio of 16%, it shows that the meeting and coordination between the supply side and the demand side will clarify the requirements for knowledge, qualifications and skills ... that future human resources need to meet to accomplish well task. Besides, 30% said that they should "Strengthen skills supplement courses". On the side of businesses, the majority of students have been equipped with knowledge while sitting in school seats but the skills are still limited, so supplementing skills is also an important solution to enhance the level. job adaptability of Accounting students of Duy Tan University. But most of the ideas said that "Students should be aware of market demands and self-discipline", this refers to the fact that right from the first days of study, students should clearly orient themselves. future career pathways, serious study, in-depth study of your chosen field and continuous improvement of soft skills through extracurricular activities to better integrate when you graduate.

Fourth, Having a long-term and loyal staff is what every business wants to achieve. The solution to having a stable and long-term human resource is not outside of every business should build an ideal working environment to attract talents. In particular, factors such as high salaries (89.2%); favorable working conditions (86.7%); Fair reward (85.0%). Particularly, promotion opportunities (92.5%) are classified as very important in orientation for businesses, so they pay special attention to this issue. New employees, especially newly graduated students, often have many career aspirations and ideals, if they feel that the working environment does not have the opportunity to advance, it will be easy to give up the workplace. present to begin with new environments that value talent more.

REFERENCES

1. Ngo Thi Thanh Tung (2009), "Assessing the level of responsiveness to the work of graduates of the University of Economics in the period of 2000 - 2005 through the employers' opinions of some businesses in the province. Hanoi table ”, Master thesis, Hanoi National University.

2. Nguyen Quoc Nghi and ctg (2011), "Assessing the adaptability to the work of graduates of the tourism industry in the Mekong Delta", Scientific Journal No. 20b, Can Tho University.

3. Center for Legal Advice (2009), "Job survey of students of the 28th, 29th grade after graduation", Research on employment information of alumni of Ho Chi Minh City University of Law.

4. Nguyen Thi Trang (2010), "Building a model to assess the satisfaction level of students with the quality of training at the University of Economics, Danang University", reporting the scientific research conference once. 7th, Danang University.

5. Pham Thi Lan Huong, Tran Trieu Khai (2010), "Awareness of professional skills of specialized students in marketing management at Danang University of Economics", Science and Technology Journal No. 5, Danang University.

6. Nguyen Thuy Quynh Loan (2005), "Evaluation of training quality from an alumni perspective of Ho Chi Minh City Polytechnic University", scientific research, Ho Chi Minh City University of Technology.

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