Theories Related to 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 quality accounting bachelor training is becoming increasingly urgent. Enterprises, especially in the field of finance and accounting, require human resources to meet professional skills standards, ethics and the ability to adapt to new technology. This requires higher education institutions to improve training programs in the direction of ensuring output, meeting labor market needs, and improving competitiveness. This article presents theories related to the quality of accounting bachelor training in higher education institutions and three factors affecting the quality of accounting bachelor training in higher education institutions, including the capacity factor of the educational institution, the learner factor and the employer factor including the theory of Total Quality Management (TQM), the theory of service quality, the theory of human capital, the theory of fit - adaptation; and the theory of stakeholders.