APPLYING THE BALANCED SCORECARD MODEL TO IMPROVE THE ACCOUNTING EDUCATION QUALITY IN PUBLIC UNIVERSITIES UNDER THE FINANCIAL AUTONOMY MODEL IN HO CHI MINH CITY, VIETNAM

Accounting is the language of business so the need of learning and teaching accounting subject is extremely large. In the context of the increasingly fierce competition among universities, the supply of courses with increasingly high quality is one way to attract students. Accounting is one of the subjects which the highest number of students select to study so the priority to improve the accounting teaching quality is greatly crucial. This topic aims at researching the application of Balanced scorecard (BSC) model to improve the accounting teaching quality in public universities under financial autonomy model based in Ho Chi Minh City, Vietnam with four perspectives: financial, customer, internal business process and learning and growth. These perspectives will somewhat generalize all strengths and weaknesses of the accounting curriculum in universities and then reasonable remedies and improvements can be introduced.