ABSTRACT: In Vietnam, the accounting industry rapidly embraces technology, creating a growing demand for professionals skilled in big data analysis. Despite this need, research on this topic in Vietnam remains limited. This study explores the factors influencing accounting students at the Industrial University of Ho Chi Minh City to learn big data analysis skills. Using EFA analysis and a multivariable regression model, the study analysed data from 166 accounting students over one month. The findings reveal that both attitudinal factors and social needs positively impact students’ decisions to acquire data analysis skills, while sociocognitive factors have a negative influence. Based on these results, the study suggests policy recommendations for educational institutions and businesses to better support students in developing these essential skills.

KEYWORDS – big data analysis, accounting, skills, attitudinal factors, social needs