Like other nations, Vietnam annually subsidies higher education via state budget to maintain academic operations of public institutions. However, the question of how to fairly and appropriately distribute state funding to public institutions is still challenging, therefore unfair distribution to some extent influence their cost efficiency. Using…

This edited volume explores key challenges facing Vietnamese universities amidst digital transformation, navigating the intersection of technology and cultural values, competition, and open education. Chapters in this book offer insights into the current landscape of Vietnamese higher education, outlining strategies for institutional success and…

Currently, Vietnam is adopting a cost-sharing policy for public higher education. A dual mechanism of tuition fees has been introduced: (i) the tuition fee covers part of the instruction cost; and (ii) the tuition fee covers the full instruction cost. Despite this, Vietnamese public universities still face a shortage of income for maintaining good…

Prior research suggests that despite the mass development of higher education in Vietnam recently, the quality of higher education is declining. This study aims to understand the impact of the education reform on the quality of university accounting education by investigating the involvement of different stakeholders in accounting education within…