ENHANCING THE AWARENESS OF PROFESSIONAL ETHICS FOR ACCOUNTING STUDENTS IN THE CONTEXT OF INDUSTRY 4.0: THE CASE IN THU DAU MOT UNIVERSITY

Abstract
The study uses descriptive statistics and regression methods to analyze the factors affecting the perception of professional ethics of 242 accounting students at Thu Dau Mot University in the era of industrial revolution 4.0. The research results show that the seniority level, working environment, education level, legal environment, and working relationship are 5 main factors affecting the perception of professional ethics of students. Then, the author proposes a number of solutions to improve the awareness of professional ethics of students of accounting.
Key words: Ethics, professional ethics, students of accounting, industry 4.0, Thu Dau Mot University.
JEL classification: I2, I21, M.

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Ban biên tập Tạp chí Kinh tế & Quản trị Kinh doanh
Phòng 514, Nhà điều hành, trường Đại học Kinh tế & Quản trị Kinh doanh
Địa chỉ: Phường Tân Thịnh, thành phố Thái Nguyên
Email: tapchikt-qtkd@tueba.edu.vn; Điện thoại: 0208.3903373