THE QUALITY OF UNDERGRADUATE ACCOUNTING TRAINING IN HIGHER EDUCATION INSTITUTIONS

In the context of international integration and digital transformation in higher education, the demand for high-quality accounting bachelor's degree training is becoming increasingly urgent. This requires higher education institutions to improve their training programs to ensure graduates meet labor market demands and enhance competitiveness. This article analyzes, evaluates, and measures the quality of accounting bachelor's degree training in higher education institutions. The research sample consists of final-year students and alumni of higher education institutions majoring in accounting. We use a quantitative research method with the support of SPSS statistical software. The results show that the quality of accounting bachelor's degree training reaches a level of 3.044 on a 5-point Likert scale, reflecting a fairly average assessment of training quality by students. This indicates that students have a certain level of satisfaction but still desire improvement, especially in practical skills—a core element for the accounting profession. Overall, the quality of training has reached an acceptable level, but it is not truly outstanding in the context of increasingly high professional demands. This result is also consistent with the previous study's observation that the quality of university training in general and accounting in particular needs significant improvement in practical skills, application, and engagement with businesses (Jackling & De Lange, 2009). Based on the research results, we propose several recommendations for higher education institutions to improve the quality of accounting bachelor's degree training.