^y^''''n,OM^viB^ Tap chi KHOA H O C * CONG NGHE 151(06) 199 205 1, i w t M I P A N B ,^C B ^ H Q C H N H N G H I E M C H O V I E T N A M Nguyln Thi Hoa Hing'''' , Nguyfe Minh Pb™,g '''' , T r w ^ g Thi ViSt Ph[.]
Trang 1151(06): 199-205
1, i w t M I P A N B , ^ C B ^ H Q C : H N H N G H I E M C H O V I E T N A M
Nguyln Thi Hoa H i n g ' , Nguyfe Minh P b ™ , g ' , T r w ^ g Thi ViSt Phtrong'
•T ^ - 'I^ bgc Ngogi thuong Iruang Cog dang KM te - Ky thudt - DH Thai Nguyen
T6MTAT
nhi true hrySn, phSn m6m ^pSngy'Hi^lZ Z Z ' : ' ! * » Rhan mim quin ly bai tap vf dung cong nghe thong Hn (CNTT) i,^,Zi 7 S ^ ° "" " " ^ '^ " ^ » ™ 8 * y ™ ^ g
cting lin l „ p , d u „ d f c i , B S n l i r v f e c S , h ' - \ " ^ ' ' ^ ™ '"*" * * ' • " ' * ^ie, Na,; bai viit Cilng phan dch S t o g " ( n fch v S , 2 i c 7 h ""H" " * ' " ' " •*»• " " ^ ^ " " ^ '^l' « " •
t S ' S t , ' ' " ^ ' - "^° * -Cd?h::i^,',rN r •" ""^ *"" '^^ ^ '^' ^"^ ^^ ^".'"^o?-(Jnltne Account ng Education Phin mA „ • ,-L- •
pbdn mim md phdng "-"mon, Phan mem quan ly ba, tap vi nhd leaming analytics
L d i MCi DAU
Vi^o giang t k y cac mSn hoc vi kS toSn kiJm
toto trong the kJ 21 luon doi hoi nguM giang
Vl6n phat CO kien t h i c sau r6ng va cac cong
SU giang dsy da dang ai co thS truyin cam
himg, thiic day, khuyjn khich va giup d o sinh
vten trong hpc t i p (Humphrey va Beard
2014) Trong do, s\r phat triSn ctia cong nghi
«h6ng tin da gop p h i n tao ta t i t nhiSu c6ng cu
mil de h§ t r ? trong qua trinh giang day
Nhung cdng cu nay cho phep giang vien
* u n g nguoi huong din co t h i cung c i p cho
smh n e n nhieu co hoi tu hgc va phat tiiin
nang Iuc ca n h t a (Cheng et al, 2004; Wooten
vaDUIar-Bggers, 2013) Ben canh do, loi ich
Ion nhSt eua nhiing cong cu h6 tro nay la
•itog cao chat luong mon hoc va giiip giang
vten quan Iy thoi gian cua minh hieu qua hon
dot viSi g i t o g vien day cac mdn ki toan, k i i m
loan eOng khong phai ngoai le Tai My, vin
M fag dung cong n g h | thong tin (CNTT)
irang giang day kS toin, k i i m toan tit duoc
quan t t a vl no CO lien quan d i n su cai u i n
phucmg phap giang day d i tim ta nhiing
phnong thlic Iruyin dat k i i n thtic hilu qua
nhSt trong cac hucmg dai hoe (Holcomb va
Miehaelsen, 1996) D i d i p i n g nhu ciu nay
ugay 5 thing 6 nam 1993, Trung t t o phat
tiiSn cong nghi thong tin trong giang day k l toan, kiem toan (CETA) da duoc thanh lap o Dallas, Texas boi mot nhom nhiing gitag vien t t o huyet Quy hoat dong cua Trung t t o nay dugc ho tior boi Trung t t o Qu6c gia cho nghien cuu hoat dong thong tin tu dpng My (National Center for Automated Wormation Research) T i ngay thanh lap, k i hoach hoat dOng cua CETA lu6n la h6 tro nhim dap ung nhu cau cua cac giang vicn k i loan, kiim toin
Mn su dung CNTT trong giing day Khong ehi CO My, ma rat nhiiu qu6c gia tren thi gioi hien nay deu quan I t o d i n vice i n g dung CNTT trong giang day c i c mon k i toin, kiim toin n h t o d i p i n g nhu ciu eua xa hoi va th, truimg lao dong nhu Anh, Ai-len (Kotb va Roberts, 2011) Tuy nhien, tai Viet Nam vice
ap dung CNTT nhim thay d6i phuong phap giang day e i c mon ke toan, kiim toan b i c dai hoe van chua duoc ph6 biin Vi vay, bai viit nay se g,oi thieu v i t i m quan trpng eua cong nghe thong tm trong giing day k i loan kiim toan bac dai hoc v i mot s6 cong cu nhim h i trp hoat dong g i t a g day k i lota, kiim loan ttl mig dung CNTT d i n g Ihoi cung p h t a tich nhmig loi leh va thach t h i c khi Iriin khai cac cong cu nay, qua dd dua ra mpt s6 kinh nghiem eho c i c tmong dai hoc tai Vilt Nam neu muon fag dung CNTT trong giing day
ke toan, kiem toin
Trang 2\'\l TRO CUA CONG N'GHE THONG TIN
TRONG GLANG DA\" K.E TOAN, KIEM
TOAN BAG DAI HOC
Su phat tnen ngay cang manh me cua cong
nghe Ihong tin Ja Ihiic da\ \iec ticp can den
cac phan mem dien tu hicn dai cung nhu su
trg gmp ciia may tinh trong giang day bac dai
hoc noi chung \ a cac mon hoc ke toan kiem
toan noi neng Cac nha tuyen dung hien nay
cung ngay cang doi hoi nguon nhan lire chat
iuong cao dugc trang bi day dii cac ky nang
hen quan den may moc, ky thuat trong cac
linh \-uc kc toan kiem toan Vi \'ay, khoa k^
ioan, h e m toan tai nhieu truang dai hoc da
COI vice su dung cong nghe thong tm trong
giang day ia mpi phucmg thuc hicu qua gnip
sinJi \ien tiep thu kjen lhuc hihi ich hoii va ren
luyen cho sinh \ ien cac k>' nang kliac nhau
Ben canh do, nghien cuu ciia Boyce (1999) da
chl ra rang viec tnen khai irng dung cong
nghe Ihong tin trong giang day k(5 toan ki^m
loan mang lai hicu qna lich cue tren ca hai
phuong dien nhung kicn thirc duac giang day
\a phuong phap truyen tai noi dung mon hoc
Quan trong han, no con duac coi la tac dong
Iruc liep den nhimg kmh nghiem duoc tich
iriy cho ca giang vicn \ a smh vien ngay tren
giang duang
Boyce (1999) cung da dira ra dong lire quan
irong nhiit khi ap dung CNTT trong giang day
ke toan kiem loan la dam bao rSng smh vien
•^e thanh thao nhung ky nang lien quan d6n
ma> tinh hay cong nghe th5ng tm, qua do dap
ung duac nhu Cciu cua eong vide sau khi t6l
nghiep Nhil khac vai mue ticu ly thuydl di
l>cn vm Ihirc l^ MCC dua CNTT vao giang
da> chmh l,i phuang phAp kai hap giua ki^n
Ihuc trong trtrong dai hoc soi cac lmh hu6ng,
V an de Irong Ihuc liCm W vay c6 thg noi rkng
\iec Inen kliji cac phan m^m CNTT cung
nim cac eong cu da> ^a hoc hicn da, khac
dong \ai tro rai quan trong trong gmng day
cac mon hoc ke toan kiem loan bac dai hoc
200
TRIEN KHAI PHAN MEM QU.AN LY BAI T ^
VE NHA TRI/C TUYEN CHO SINH \ ^
(ONLINE HOME\\'ORK SOFn\'.MlE - OHS) Phan mem quan ly bai tap ve nha tnrc tuy^n
(OHS) la mot cong cii duac su dung til nhiC'u
trong cac khoa hoc ke loan Ng C (2011) trong bai nghien cuu cua minh sau khi chi ni
nhimg xu huong phat tnen trong giang day ki
loan, kiera toan tnrc tuyen tai cac truong cao dang, dai hoc 6 My da ket luan viec ap dung phan mem quan ly bai tap ve nha truc tuyen,
vi du nhu Wiley Plus chinh la mot trong cac
xu huong mai noi trong thai gian giin day Phan mem quan ly bai tap vc nha true hiy^n (OHS) danh cho smh vicn hgc k^ loan, ki^m
loan la phkn mem yeu cau smh vien phai hoan
Ihanh va nop cac bai lap vc nha da duac aiao hoan toan tren mang Internet Nhirng bai tap
nay co the bao gom cac van dc vk kt loan, Ira
lai can hoi va nhirng cau hoi lua chon co nhieu dap an Khi sinh vicn hoan thanh bai tap vc nha (trir cac cau hoi luan) va nop tren OHS thi se duac cham diem ngay lap tiic Khi cai dat phan mem nay, giang vicn co the lua
chon che do dong y cho ph^n mhm dua ra y
kicn phiin hoi cho smh vien ngay sau khi nop bai tap hoac la khong Ben canh do, giang vien Cling c6 quyen lira chon s6 ISn sinh vien duoc phep nop bai lam ciia minh Co th6 noi, OHS ho tra cho g,ang vien rdt nhi6u Irong vice tict kicm thoi gian cham bai ve nha cho smh vicn Tuy nhien, OHS la cong cu khong chl mang iai loi ich cho giang vien ma con cho casiiih vien
Nhieu nghien ciru truoc day da dua ra nhiiiig loi ich va m6i hen he giua viec smh vicn ap dung OHS trong qua trinh hgc tap va ket qua hoc tap ciia sinh vien trong nhifiu lmh vuc nhu ke loan, kiem loan, vat ly, hoa hoc, loan
hoc, kmh tk va tai chinh Rieng Irong linh vuc
ke toan, kiem loan, nghien ciiu cua Dillani-Eggaiis ct al (2008) da chi ra duac vice img dung OHS trong hoc tap mon nguyen ly k^ toan da mang lai thanh lich rit cao cho smh vien Peng (2009) va Gaffncy ct ai (2010)
Trang 3TSP CM KHOA n p c & CANG NGHE 151(06): 199-205 eung di«D tra i n h h u o n g khi giang vien si,
J n j O H S de sinh v i t a lam bii tap v6 n h i tin
Mt q u i hoc tap ciia smh vito trong tnon
nmyin if U t o i n va sau khi p h t a tieh cac
Bhiftl l l i loi ciia sinh v i l n thi kSt l u t a rtng sii
dang OHS se nang oao dpng lire hoc tap, tii
till h o a trong ky nang may tmh cho sinh vien
v4 Mli gap p h i i nhimg eau hoi tmh hudng
m : cac van d j t5ng q u i t v i k l l o i n trong bii
fM thi ket qua thi se cao hon liln nhimg sinh
( « h IdlSng Stt dung OHS, con d6i viM cic ky
S i vin d i p thi khong co su k h i c biet nhiiu
HaU het sinh vien va giang vien d i u co cai
nhin rat tich cue khi i p dung OHS trong hoc
l»P v i giang day Wooten v i Dillard-Eggers
(a!13) dS t6ng k i t viec sir dung p h i n m i m
quin ljl bai tap v i nha true toyin chinh la
e i c i Ihlic khuyen khich hoc tap cho smh viln
rat i i f u qua, va d}e Met hmi Ich cho n h f a g
ban sinh v i l n chua co nhiiu dong lue hoc tap
hpIc chua CO thanh tich hoc t i p 161
Imu nhiin, ben canh n h f a g lpi ich frln thi khi
fag dung OHS ttong giang day cfag gap p h i i
1*4 nhilu thaeh thilc (Humphrey va Bearh,
2014) Thli nhdt, c i c g i i n g vien tte co xu
h u t a g sii dung OHS khi g i i n g day nhiiu hon
giang wen eo thim nien B i i u nay c6 t h i
dugrc Iy giii do cac giing vito tre nhanh nhay
hon khi tiep v t a voi edng n g h i thong tin n i n
nhanh chong b i t nhjp voi nhimg xu huiJng
c6ngoi, moi n h i m hd ttg hojl dong g i t a g day
oong thoi n t a g eao hieu q u i hpc lap cho sinh
viln Thir hai, khong p h i i mon hoc n i o ciing
phil huy hieu qua khi sii dung OHS So sinh
giua man nguyen ly k i t o t a va k i l m t o t a eo
the thiy iang OHS dupc ap dung nhiiu trong
nguyto ly k l t o t a hon Su k h i c bi§t ttong npi
dimg mon hpc v i c i u ttiic b i i l i p v i n h i
ehinh 14 nguyto nhan giii thich tai sao OHS
m khong dupc ua chupng khi g i t a g day kiim
tota, Nguyln ly ke l o t a co bii tap v l n h i yeu
m ve p h t o tieh giao djch v i linh t o t a nhiiu
»i v i y lam bai tap ve n h i h t a g n g i y giilp
o m g 00 k i l n thile rtt hito q u i , nhung k i i m
tota lai yeu c i u b i i tap v i n h i thito v i suy
ngh! chuyto s i n v i p h t o tich dua ttto nhimg
dft lito thu thip dupe, thucmg duoi dang bai
I u | n hoac e t a hoi dang mo ta, minh hpa nen OHS Idiong mang lai nhiiu t i c dung Thu ba, thoi gian q u t a Iy OHS doi khi con nhiiu hon' thoi gian e h i m bai tap ve n h i , d i e biet d i i vdi nhimg g i t a g v i l n moi s i dung OHS Thii tu, tmh trang chep bii lap v i nha eiia ban eiing rat de d t a g x i y ra, d i i u nay se i n h hudng ttuc tiep tdi viec tiip thu kiin thilc va cung e i npi dung bai hpc ciia smh vita Vi viy, d i k h i c phuc v t a de nay, khi sil dung p h i n m i m q u t a
ly bai tap ve n h i , moi sinh viln se dupc giao
CO thi eung mpt dang bai tap nhimg se vdi nhimg d o lito gia h i khac nhau d i thuc hanh
T r t o thuc te, h i u h i t c i c trudng dai hpc tai cac midc p h i t ttiin n h u Anh, My, IJc diu
da ttien khai c i c p h i n m i m q u t a ly bai l}p v i
n h i true hiyta Vi du nhu d Anh, tic c i e trudng dai hpc d i u sir dung he t h i n g Blackboard n h u mpt cong cp d i k i i m soat bai tap vc nha eua sinh v i l n doi vdi timg mon hpc, khong chl la k i loin, k i i m toin Nhu viy, moi smh viln d i u phii cd y thiic v i thdi han nop bai, c h i t lupng bii Iim, qua do n t a g cao tinh tu hpc va co hpi dupc tun hiiu s t a v i
k i l n thlic ehuyto nganh Tren e o sd nhung Ipi ich v i Ihich IhHc ma OHS mang lai, cic
h ^ d n g dji hpc tai Viet Nam nen sdm ttiin khai p h t a mem q u t a Iy bai t i p v i nha true tuyen v i o giang d a y Vi du nhu mdn nguyto
Iy ke t o t a CO thi ling dung ngay phin m i m nay de sinh vien dupe luyen tap d n h i each hach loin cac giao dich, qua do co n i n ting vihig chac d l hpc nhiing mon hoc chuyen sau nhu kc t o t a lii chtah, k i loan quta tti, k i tota thul, k i l m t o t a
TRIEN KHAI PHAN M E M MO PHONG TINH HUONG KE TOAN, KlfiM TOAN THUC Tfi CHO SINH VIEN THUC H A N H (SIMULATION SOFTWARE) Mairiotl (2004) da Ihong qua p h t a tich mpt s6 Uudng hop d i l n hinh tai mpt sd ttudng dai hpc tai Anh Qudc ttiin khai thinh cdng phin mem md phdng tinh hudng thuc t i nhim
k h t a g djnh nhiing lpi ich ddnh cho sinh vien
ke t o t a k i l m loan, dac bipt sau khi tdt nghiep P h t a m i m md phdng duoc thiil k i vdi mue dich tii hito lai cae linh hudng, cac
Trang 4van de Irong thuc te Iam viec de smh vien
duac Iam quen ven qua trinh xu ly thong qua
nhirng kien thirc da hoc Phan mem cung cap
nhung tinh huong true tuyen dugc sap \ e p
theo cac cap do khac nhau cho phep sinh vien
duac lua chon thuc hanh theo Irinh do ciia
minh Trong qua trinli giang day su dung
phan mem mo phong giang vien co nhiem vn
dua ra nhimg ggi y ciing nhu nhan xet v^ k^l
qua lam bai ciia sinh vien, tren ca sa do sinh
vien CO the sua chira \ a bo sung de khSc phuc
nhimg loi minh da mac phai Qua do, sinh
vien sc nit ra duoc nhirng bai hgc hoac nhirng
loi hay mac phai khi gap nhirng \'^n d^ tuong
Iu Irong Ihuc ic cong \'icc sau nay
Phan mem mo phong cung khuyan khich kha
niing tu thuc hanh va kha nang xu ly doc lap
cua sinh vien, thiic day su sang tao va ni6m
yeu Ihich voi nhiing mon hoc trong lmh vuc
kc toan kiem loan Tuy nliien, ben canh
nhirng mat Iich cue thi phan m^m mo phong
van ton tai diem han ch6, dac biel n^u mudn
Incn khai hieu qua Iai cac truong dai hoc tai
Viet Nam Ihi nhung tinh hu6ng dugc dua vao
phan mem phai phii hop voi thuc tiSn tai Vict
Nam Nhu vay, smh \ien mai c6 the lam quen
\'ai cong vice mgt each d& dang hon sau klii
loi nghiep dai hoc
PHAT TRIEN CAC K H O A HOC TRLTC
TUYEN BEN CANH CAC KHOA HOC
TRUYEN THONG
Bang 1: Tong cpidt ve noi
Noi dung truyen
tai trirc tuyen khoa hoc Cac loai
De dmh nghTa ro rang ve cac khoa hoc trirc tuyen, Alien va Seaman (2013) da l6ng k^I 6 bang 1 dual day
Trong_ nghien ciVu cua Myring el al (2014) hau het cac klioa hoc ke loan tai cac truong d^i hgc va cao dang dC'u !a nhung khoa hoc co
ho tro bai trang mang true tuydn, Trong nliung khoa hoc nay, ngi dung hoc tap nhu bai giang, bai tap ve nha va diem dugc dang tren mang Hien nay cac khoa hoc nay da duoc chuyen d6i hoan loan thanh khoa hgc Iruc tuyen toan bo, trong do npi dung hgc tap dugc dang lcn mang thong qua he lh6ng quan
Iy hgc tap Dieu nay tao di^u kien cho giang vien va smh vien trao d6i de dang hem, dac biet la nhung khoa hoc tmc tuyen dugc thi^t
kc mot each cau ky, can than Ben canh noi dung hgc tap dugc tiep can duoi dang video dugc dang tren mang, smh vien con duac yen cau phai hoan thanh cac bai tap online, lham gia vao ban luan cac chii de hgc tap, lam bai kicm tra hang tuan Qua do cac khoa hgc hue tuyen se cung cap cho giang vien su danh gia qua trinh hgc tap (learning analytics) cua smh vien dc cai tien noi dung cung nhu phuang
phap giang day Con vai nhirng khoa hgc kk
hap lhi biil giang sc dugc giang vicn ghi am lai va cac van dc ve nha hoac dirac tir dpng chiim diem true Iuy6n Jren mang hoac do
giang vien cham Nhilu khoa hoc kk hap sir
dung phong noi chuyen true tuyen va bang tin nhan de ban luan vc cac chii dd ciia khoa hgc
dung khda hoc truc luyin
Mo ta khoa hoc Khoa hoc Khoa hoc khong su dung ky ihuat true tuyen, noi dung bai giang _lmycn Ihong duoc tmygn lai hoan toan dirai dang vi6t hoac noi
Khda hoc kci
hap
^ Khoa hoc CO sir dung CNTT tren cac trang mang Iri/c tnycn
n nham tao dieu k.cn hfl Ira cho cac khoa hoc Ihong thucmg Co
g the su- dung he thong quan iy khoa hoc hoac trang mang imc
luyen de Jzng chuang trinh hoc va bai lap \i nha
Khoa hoc co noi dung ducfc tmyen lai duoi ca 2 hinh lhuc true tuyen va mat-doi-mat Nhirng ph^n noi dung cua khoa hoc dircrc dang lai tren mang thuang su dung phuong phap ban Iuan tnic m^cn va han che nhung buoi hoc eap mat truc ii'
,M„„'—777—1= -f iniuKnongcocae bum hoc tren op
(ygiion A en E and Se/immt i nou, r-i 'T; '- c ana seaman J (20!3) Changing Course Ten Years of Tracking Online Educ,
Ihe United States)
Trang 5Cd the noi, v i l e phal ttiin c i c khoa hoc Une
myen eung 14 mot xu hudng ddi mdi ttong
•mae day ke t o t a , k i i m t o t a tai c i e ttudng
M hpc, cao d t a g Tuy nhien c i e ttudng edng
# 1 e t a nhac ve chi phi va Ioi ich cua giio
due ttuc taydn Lpi leh Idn nhit ciia cac k h o i
hpc ttuc tuyin la cdng eu d i nhiin smh viln
CO thd tiep e t a vdi npi dung hpe tap hon Ben
CiUlh dd, ehi phi cOng la mpt v i n d i c i n phai
tal tim Diie biet, c i c k h o i hoc k i l o t a ttuc
hiyin deu y l u eau chi phi ban d i u tuong d i i
I t a (cW phi lap d i l ky thuat va chi phi dao tao
eho g i t a g vien) v i chi phi duy tti he thdng
Mat khic, vdi nhiing k h o i hoc ttuc luyin
giang viln c t o k i i m soit su tham gia vao hpc'
tip cda sinh vien n h i m d i m b i o e h i t lupng
hpc t i p cua sinh viln Vi dp, vdi bii g i t a g v i
hao mdn T S C S , ngoii cung e i p bai g i t a g thi
tmg viln c t o d t a g b i i tap qua phin m i m
quan Iy bai tap v ! nha d i sinh viln luyen t i p
va khuyta khich sinh viln tham gia cac nhdm
, I " ' " " V F "Ull v o l IUC h(
B""8 2: '^'•Od bgc ke lodn,n^ tuyin vdi phdn tich qud Irinb hgc tgp
151(06).- 199-205
b t a l u t a v i phuong p h i p tinh hao mdn thich hpp cho timg lmh hudng cp t h i Nhu da d i cap d ttln, hudng tiip e t a mdi cho cac k h o i hpc ttuc tuyin thdng qua vice su dung p h t a tich qua ttinh hoc tap (Leaming Analytics) chinh Ii d i i m ndi b i t d i mang Iai Ipi ich vupt trdi khi phat ttiin eac khoi hoc fruc tuyen so vdi k h o i hpc ttuyin thing (Jui ttuih p h t a tich n i y bao gdm c i c budc nhu thi men d b t a g 2
Bdi vdi khoi hpc ttuc ttiyin, sinh viln eung dang ky hpc n h u c i c khpa hpc ttuyin t h i n g sau do moi smh viln sc dupc c i p mol tii khoan ttuy e | p vao k h o i hpc Npi dung khoi hpc se bao gdm day dii c i e chuong, cac phin theo hmg hito nhu bii gitag, bii doc, bii t i p
ve nha v i bai kiem tta P h t a tich qua ttinh hpc tap se giup cho e i g i t a g vicn v i sinh vien
de dang Hep cto v i hiiu ro hon eac ndi dung moi frong khoi hpe Gitog viln ciing kip thdi thay dot phuong phap va ndi dmig bai giing sao
loem tr danh g,a nang lpc ca nhan dl kip thdi,hay
ddl phuong phap giang day
(Nguon: Myring M Bolt J P vd Edwards R
'""'"•'''"''PP'aacbes to Online Accounting Educanon
pp 70)
Trang 6Vdi su phat trien eua giao due true tuyen,
ngay cang c6 nhieu smh \ien ke toan dang ky
cac khoa hgc true tuyen tham chi hoan thanh
mot so chimg chi ke loan online, Nhu eau eiia
lhi truang lao dgng ciing thiic day, khuyen
khich cac truang dai hgc phat tnen cac khoa
hoc truc tuyen ve ke toan, kiem loan de sinh
vien ra tnrcmg co day dii nhirng ky nang ve
may tinh ben canh kien thiic chuyen nganh
Dieu quan trong la cac khoa hoc truc tuyen nay
can duoc dam bao ve ehat lugng de smh vien
duoc trang bi nhimg nang luc can thi5t gnip
sinh vien co the thanh cong khi lam viec trong
ITnh virc ke loan, kiem loan sau khi tot nghiep
KET LUAN
CCing VOl xu hucmg phat Inen chung ciia nen
kinh te tren the gioi va nhu cau cua nha tuyen
dung, viec ung dung cong nghe thong tin
trong giang day bac dai hoc dugc coi la vo
Cling can thiet, va doi vai mon hoc ke toan,
kiem toan cung khong phai ngoai le Bai vi^t
nay gioi thicu mot so cong cu co sir dung
cong nghe thong tin de ap dung trong giang
day ke toan, kiem toan bae dai hgc D^ co thd
phat huy duac day dii nhirng lai ich khi su
dung nhung cong cu nay, cac trudng dai hgc
tai Viet Nam nen can nhdc vd tinh hinh ca sd
vat chat cung nhu kinh phi dang co dd c6 thd
tnen khai va phat trien nhirng cong cu nay
mgt each phii hgp, qua do giam tai cong viec
cho giang vidn d6ng thai thiic d^y nang luc hgc
tap va trang bi nhimg ky nang c^n thidt cho sinh
vidn ke loan, kiem loan khi i6t nghidp
TAI LIEU THAM KHAO
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in the United States
2 Boyce, G, (1999) Computer-assisted leaching and leaming in accounting pcdagog>' or produci?
Journal of Accounting Educaiion Vol 17, pp
191-220
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American Journal of Physics, 72{1 j), pp 81-93
4 Dillar-Eggers, J., Wooten, T , Chiids, B and Coker, J (2008) Evidence on the effectiveness of
online homework College Teaching Melhods and Styles Journal, 4(5) pp 9-15
5 Holcomb, T and Miehaelsen, R (1996), A strategic plan for educational technology in
accounting Journal of Accountmg Education
Vol 14, No 3,pp 277-292
6 Humphrey, R L aijd Beard, D F, (20I4|
Facully perceptions of online homework software
Education Vol 32, pp 238-258
7 Kotb, A and Roberts, C (2011), E-busincss in Accounting Education' A Review of Undergraduate Accounting Degrees in the UK and
Ireland Accounting Education and international journal Vol 20, No 1, pp 63-78
8 Marriott, N (2004) Using computenzed business simulations and spreadsheet models in
accountmg education; a case study Accounting Education Vol 13, pp 55-70
9 Myring, M., Bolt, J P and Edwards, R (2014)
The CPA Journal Pp 66-71
10 Ng, C (2011) Emerging trends m online
accounting education at colleges Pennsylvania CPA Journal, iiH]), pp_ 1-3
11 Wooten, T and Dillar-Eggers, J (2013) An
required'' Contemporary Issues in Education Research-Second Quarter, 6(2), pp 189-198,
Trang 7iiji' S U M M A R Y
T H E A P P L I C A T I O N O F I N F O R M A T I O N T E C H N O L O G Y
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