Application of Digital Tools in Outcome-Based Assessment for Accounting Courses at a Regional University in Vietnam
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Digital transformation in higher education has accelerated the integration of technology into teaching and assessment, especially in Outcome-Based Education (OBE). In Vietnam, regional universities face specific challenges in implementing digital tools for Outcome-Based Assessment (OBA), especially in professional-oriented disciplines such as accounting, which require both theoretical and practical competencies. This study aims to examine the application of digital tools in OBA for accounting courses at Tay Bac University. The study has two objectives: (1) Analyze the current status of integrating digital tools into accounting assessment activities, point out the limitations in connecting digital tools and OBA requirements; (2) Provide evidence-based recommendations to enhance digital transformation in OBA in accounting education. A qualitative research design was adopted, combining document analysis, field observations and semi-structured interviews with six accounting lecturers. The data were analyzed using inductive content analysis and compared with the theoretical frameworks of OBE, OBA and digital learning ecosystem. The results showed that digital tools such as Learning Management Systems (LMS), Excel, MISA accounting software and tax declaration software of the tax authority (HTKK) are widely used in teaching but have not been fully integrated into the assessment process. Limitations include the lack of outcome-based test design, digital grading scales, electronic question banks and system feedback mechanisms. The study proposed a number of recommendations to enhance the integration of LMS, outcome-based grading scales, automated assessment processes and virtual accounting offices. Enhancing digitally enabled OBA can improve transparency, evidence-based decision-making and alignment with AUN-QA quality assurance standards, while enhancing students’ professional competencies in the digital age.
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