Please use this identifier to cite or link to this item: https://dspace.ctu.edu.vn/jspui/handle/123456789/70424
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dc.contributor.authorTran, Thi Yen-
dc.contributor.authorLe, Thi Bao Nhu-
dc.contributor.authorNguyen, Thi Phuong Thao-
dc.date.accessioned2021-12-15T08:30:52Z-
dc.date.available2021-12-15T08:30:52Z-
dc.date.issued2019-
dc.identifier.issn2525-2267-
dc.identifier.urihttps://dspace.ctu.edu.vn/jspui/handle/123456789/70424-
dc.description.abstractThis 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 Smart PFS3 software with 213 survey samples from accountants and managers working in public units in Vietnam. Research results show that: (1) The capacity of accountants at the units 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 tor public entities in Vietnam in implementing financial statements to improve the quality ot information on financial statements, serving the needs of increasing accountability and decision-making of units.vi_VN
dc.language.isoenvi_VN
dc.relation.ispartofseriesTạp chí Khoa học và Công nghệ Trường Đại học Công nghiệp Thành pố Hồ Chí Minh;Số 37A - Tr.3-18-
dc.subjectCircular 107/2017/TT-BTCvi_VN
dc.subjectFinancial statementsvi_VN
dc.subjectPublic sectorvi_VN
dc.titleMeasuring the impact of factors on the implementation of financial statements under the new accouting regime at the public service and administration units in Vietnamvi_VN
dc.typeArticlevi_VN
Appears in Collections:Khoa học và Công nghệ Trường Đại học Công nghiệp Thành phố Hồ Chí Minh

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