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Why winning a war is no longer necessary : modern warfare and the United States of America through the prism of the wars of Vietnam and Iraq

- Driver, Strobe

Authors: Driver, Strobe
Date: 2010
Type: Text , Thesis , PhD
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Description: This thesis explores the role of warfare and the United States of America (US) in contemporary times. Prior to this, however, pre-modern warfare is examined to illustrate its dynamics prior to the emergence of the nation-state... This thesis is original because it steps beyond the boundaries of what war research has focussed on, which directly postulates victory or defeat in war is what provides unambiguous power-stakes. The thesis addresses why it is no longer necessary to win a war in order for power to be unambiguous and I contend, not needing to win a war, in the traditional sense of the term is the new objective of the US military, and the way in which this is accomplished is examined in detail."
Description: Doctor of Philosophy

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Audit education in a socialist oriented market economy – the case of Vietnam

- Dang, Ky

Authors: Dang, Ky
Date: 2020
Type: Text , Thesis , PhD
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Description: The objective of the research project is to contribute to the understanding of the auditing profession in Vietnam. In particular, it provides information on the challenges facing auditors in an emerging economy where economic transformation is in progress and where auditing, as a profession, is under development. Auditors operate in an environment of conflicting priorities where they must maintain independence and objectivity in discharging their responsibilities to stakeholders and society. In Vietnam, the audit profession only came into existence in 1986 when the country embarked on its new economic model. Whilst studies have been conducted on the status of current accounting practice in Vietnam, studies regarding the audit profession have been limited. In this research project an examination of the issues affecting audit quality in Vietnam are investigated and suggestions for changes to address the deficiencies are made. In particular, the project focuses on the relevance and appropriateness of the education of auditors. A national survey of accountants, auditors and accounting academics in Vietnam was undertaken. The survey results indicate that in Vietnam there are deficiencies in audit practices over and above those commonly observed in other countries. These deficiencies are the result of the unique history of Vietnam, the current stage of economic development and the education system for auditors. From an auditing perspective, the slow adaptation of the education system to the new economic environment is having negative effects on accounting graduates and their employment prospects. Although inadequate training was identified as the single most important factor affecting audit quality, the ineffective enforcement regime was also a contributing factor. This research project indicates that there is a need for an overhaul of the current education system in Vietnam and for universities to develop an accounting and auditing curriculum that meets the needs of employers while complying with government’s education objectives and international standards of auditing and accounting.
Description: Doctor of Philosophy

Internationalisation of higher education curriculum : a case study in Vietnam

- Luong, Thi Phuong

Authors: Luong, Thi Phuong
Date: 2020
Type: Text , Thesis , PhD
Full Text: false
Description: This thesis investigated how the process of internationalisation of the curriculum (IoC) was perceived as taking place at a non-western university, namely Foreign Trade University (FTU) in Vietnam, through the development and offering of a number of jointly run programs, labelled Foreign Undergraduate Programs (FUPs). Two specific programs were examined, both of which were developed in partnership with two western universities – Colorado State University (FTU-CSU program) and London Metropolitan University (FTU-LMET program). These programs provide a range of opportunities for Vietnamese university students to experience an education that aims to reflect an international and therefore ‘broader’ context. The relationship between globalisation and internationalisation is explored and linked with the development of curriculum in higher education and internationalisation trends and strategies. Internationalisation of the curriculum, which is one of the internationalisation strategies employed by educational institutions, is investigated in terms of its interrelationship with student learning, the disciplines and academics. Engeström’s (2001) third generation Activity Theory was used as the theoretical lens for analysis of the data, which was collected via a mainly qualitative case study. Two cohorts of participants provided data through 24 interviews (seven including a joint one with program leaders/course coordinators, and 17 with academics) and 34 surveys completed by academics. The interviews/survey investigated participants’ perceptions about internationalisation and particularly IoC in relation to the two programs. Part of the significance of this study lies in the use of a number of conceptual and theoretical frameworks to extend the current body of literature beyond the main context of western higher education. An innovation in this study was the evaluation of the level of curriculum internationalisation at FTU, which was conducted using the model of curriculum internationalisation proposed by Huang (2017). Findings suggested that program managers and course coordinators worked collaboratively with their western partners to provide programs that they perceived as worthwhile in meeting the needs of the institution and the Vietnamese government agenda for internationalisation. However, academics were not generally well informed about the broader goals relating to IoC and found it challenging to accommodate the expectations with limited resources and lack of appropriate training.
Description: Doctor of Philosophy

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