出版社:Universidade Federal de São Carlos - UFSCar/Sorocaba
摘要:Desk research is conducted to discuss the inevitability of implementing the global trend of university autonomy in Vietnam and the need to strengthen internal controls to minimize university management risks. Comparative analysis is applied to analyze and evaluate the results of piloting university autonomy in different Vietnamese universities to identify the shortcomings and challenges. This study highlights the necessity of applying internal controls in Vietnamese universities to minimize management risks and strengthen accountability, as well as the necessity of completing the legal framework on university autonomy and internal controls to meet the requirements of comprehensive higher education reform in Vietnam. Research on internal control issues in Vietnam are mainly focused on commercial banks and state-owned corporations with only a few such studies in higher education given that the legal requirements for such controls in higher education has only been advanced since 2014. Our research is thus novel currently and offers solutions to the problems of implementation.