Page 818 - ISC PROCEEDINGS 21.4

to elevate the quality of training and augment students' adaptability to the future
professional landscape.
Presently, universities in Vietnam are progressively adopting innovative pedagogical
practices, including the utilisation of online learning platforms, the incorporation of
accounting software into instruction, and the enhancement of experiential learning
methodologies. The degree of innovation among training institutions remains inconsistent,
influenced by various factors including the digital competence of instructors, the state of
Network Information Infrastructure, institutional support policies, and collaboration
between universities and businesses. Identifying and analysing the elements that drive
innovation in accounting education constitutes a research problem of considerable
theoretical and practical significance.
2. Research overview and theoretical framework
2.1. Synopsis of pedagogical innovation in tertiary education
2.1.1. Pedagogical innovation in tertiary education
Pedagogy innovation in higher education is recognised as a systematic enhancement
process of the techniques, content, and organisational structures of teaching and learning to
improve training efficacy and address the demands of the evolving socio-economic
landscape. The OECD (2025) asserts that pedagogy innovation encompasses not only the
implementation of novel pedagogical approaches but also the proficient utilisation of digital
technology and the establishment of a flexible learning environment, thereby fostering
active learner engagement in the educational process.
Biggs & Tang (2011) assert that instructional innovation frequently emerges from the
transition from conventional teaching paradigms to learner-centred approaches, promoting
interaction, collaboration, and critical thinking among students. Bond et al. (2018)
discovered that the advancement of digital technology has compelled higher education
institutions to implement various innovative teaching methods, including online learning,
blended learning, and project-based learning, to improve the educational experience and
learners' capacity to apply their knowledge. Consequently, pedagogical innovation is seen as
a crucial element in enhancing training quality and cultivating human resources to satisfy the
demands of the digital economy.
2.1.2. Trends in pedagogical innovation in higher education
To enhance training quality and cultivate comprehensive competences in learners, a
significant trend is the integration of digital technology in educational practices, including
online learning platforms, blended learning, and digital instructional support systems. These
methods integrate face-to-face instruction with a digital framework, augmenting flexibility in
the educational process and allowing students to access learning resources at any time and
from any location. Numerous research indicates that blended learning models enhance
learning efficacy and augment learner engagement (Garrison & Vaughan, 2008; Bond et al.,
2018; OECD, 2025).
In addition to technology-driven pedagogical approaches, project-based learning and
experiential learning represent significant trends in educational innovation. These strategies
promote student engagement in practical tasks, resolution of real-world issues, and
collaborative teamwork, therefore fostering professional skills and adaptability to the
contemporary work environment (Kolb, 2015). Overall, trends in pedagogical innovation
within higher education seek to improve the learning experience, cultivate the holistic
competences of students, and address the demands of the digital economy.

817