Open AccessMEASURING THE IMPACT OF FACTORS ON THE IMPLEMENTATION OF FINANCIAL STATEMENTS UNDER THE NEW ACCOUTING REGIME AT THE PUBLIC SERVICE AND ADMINISTRATION UNITS IN VIETNAM
Author(s) -
Trần Thị Hoàng Yến,
Lê Thị Bảo Như,
Nguyễn Thị Phương Thảo
Publication year - 2020
Publication title -
khoa học và công nghệ
Language(s) - English
Resource type - Journals
ISSN - 2525-2267
DOI - 10.46242/jst-iuh.v37i01.313
Subject(s) - accounting , business , accountability , corporate governance , administration (probate law) , accounting management , service (business) , financial accounting , quality (philosophy) , finance , public service , accounting information system , public relations , political science , marketing , philosophy , epistemology , law
This study examines the impact of subjective and objective factors affecting the implementation of financial statements under the new regulations of public service and administration units in Vietnam. The research model and hypothesis has been tested by SmartPLS3 software with 213 survey samples from accountants andmanagers working in public units in Vietnam. Research results show that: (1) The capacity of accountants at theunits has a positive impact on the implementation of financial statements according to the new accounting regime;(2) The content of the new accounting regime and inspection activities of functional agencies have a positive impact on the implementation of financial statements according to the new accounting regime. These results provide some implications for the theory and implications of governance for public entities in Vietnam in implementing financial statements to improve the quality of information on financial statements, serving the needs of increasing accountability and decision-making of units.