Teaching Big Data for Accounting and Auditing Students in Vietnam Universities

Big Data has become a tool to help accountants practice their careers with a more effective approach than the traditional tools. It has also created challenges for accountants with data asset valuation. This study also points out that accounting and auditing students should have big data knowledge and data analytic skills. Hence Big Data topics should be embedded in existing courses across accounting curricula and Vietnamese universities need to change their educational programs in order to adapt the employers’ demand.