Có 40+ tài liệu thuộc chủ đề "Finance accounting and Auditing"
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Despite the widespread adoption of ERP systems, many companies can not achieve the expected benefits from ERP. This might result from the fact that most concerns about ERP in Vietnam have focused on the implementation stage, and ignore the post-implementation stage in which the actual benefits and performancing improvements are realised. This paper tries to investigate the important stage in...
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Evaluation of Knowledge and Skills of ULSA Accounting Graduates in the Globalization Period. The research was conducted on 482 fouth-year accounting students of the University of Labour and Social Affairs (ULSA) to assess the current state of accounting knowledge and skills of students in relation to the output standard, compared to the National Qualifications Framework of Vietnam and the Standards...
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Applying Roger's Theory of Diffusion Innovation (1962) and Davis's Model of Technology Acceptance (1986), this study examines the factors that influence the decision-making of the enterprises in application of balanced scorecard in Vietnamese hospitality firms. An analysis of the 315 hotel managers indicates that managers' perceptions of usefulness and ability to acquire new knowledge significantly influence the decision to use...
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Management Accounting Information Systems in the Context of The Fourth Industrial Revolution. The purpose of this acticle is to evaluate influences of The Fourth Industrial Revolution on Management Accounting Information System. First, the paper provides overview of The Fourth Industrial Revolution. Then, the paper discusses concepts and components of management accounting information system. Based on how the fourth revolution took...
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Effects of Organization Size and Level of Manager Education on. Responsibility Accounting: The Case of Vietnamese Cement Enterprises. Responsible accounting is important content of management accounting. This is an accounting system provides the flexible information, timely and accurately that help administrators to win in the drastically business competitive environment at present. This research have shown effects of organization size and...
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Lean Accounting Modern Management Tools in Vietnamese Business. Keeping abreast with the industry revolution of 4.0 mentioned in every aspects of life, Accounting in general and Management Accounting in particular, are constantly evolving and integrating with modern industrial processes to help administrators for effective and reasonable means of management: Lean Accounting is a management model that focuses on utilizing the...
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The Effect of Contingency Elements on Environmental Management Accounting Implementation in Manufacturing Firms in Vietnam. This study aims to evaluate the effect of contingency elements on environmental management accounting implementation in manufacturing firms in Vietnam. Results show that the implementation of environmental management accounting is only at a moderate level (3.11 in the five-point Likert scale) and firms do not...
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Factors Affecting the Responsibility Accounting in Livestock Food Processing Enterprises: A Case Study of Binhdinh Province. Responsibility accounting is an information system which is established according to the decentralization for managers, and other parts of the organization to record, measure and evaluate the achieved results. It provides not only financial and non-financial information for decentralized managers but also suitable responsibility...
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The Evolutionary Stages of Management Accounting Practices in Vietnamese Commercial Enterprises. The aim of this research is to examine the current evolutionary stages of management accounting practices (MAPs) in Vietnamese commercial enterprises with reference to the management accounting evolution model proposed by IFAC (1998). We asked the respondents the frequency of their usage on the management accounting practices which were...
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Environmental Accounting and Reporting a Comprehensive Review of General Framework and Application to Vietnam. And requirement for improvement of environmental performance has extended beyond the concerns of environmental activists, media and other external stakeholders to become essential interest of firms’ management who have been realizing the significance of environmental accounting and reporting to sustainable growth of companies.. With the emergence...
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Using Material Flow Cost Accounting to Optimize Manufacturing Process in Thermal Power (Case Study in Quang Ninh Thermal Power Plant). The paper studies theories of material flow cost accounting (MFCA). The purpose of this paper is to analyse the reality in material management in Viet Nam thermal power plants (TPP). Research is based on the material flow theory, MFCA, the...
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Corporate Social Responsibility Disclosures of Companies Listed on the Vietnam’s Stock Market - Perspectives of Legitimacy Theory and. The corporate social responsibility disclosure has becoming a global trend and an urgent requirement for enterprises as it is considered a useful tool to help businesses communicate their practice of social responsibility with stakeholders. This paper aimed at applying stakeholder theory and...
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The Factors Affecting Accounting in the Era of Technology Revolution 4.0. In the new era, cyber security, digital service delivery, robotics, augmented. virtual reality, and artificial intelligence have dramatically influenced accounting and financial transactions, or in other words accounting has become an integal part of this connected world. Keywords: Accounting 4.0, Artificial intelligence, Big data, Technology revolution 4.0, Interoperability. In...
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The Impact of Digital Technology on System of National Accounting. The digital evolution, which is currently happening day by day, has changed the very nature of work for accountants and pushed researchers as well as practitioners alike to struggle with a host of threats and opportunities facing. The government interfere into macroeconomic not only maintain a watching brief across a...
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International Conference on Finance, Accounting and Auditing (ICFAA 2018) November 23 rd , 2018. Student Satisfaction with Quality of Accounting and Auditing Education in Vietnam. This research is conducted to examine and evaluate determinants influencing the level of student satisfaction in the quality of auditing and accounting training at Vietnamese universities. Data were collected from 213 students of accounting and...
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The Study of Effectiveness of Audit Procedures in Detecting Frauds Related to Inventory in Vietnam. Inventory auditing is a difficult part in an audit engagement of auditors to minimize auditing risk to an acceptable level. Hence, the increase of probability to detect frauds through inventory auditing procedures is essential in order to enhance auditing quality and limit qualified opinions from...
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However, the well-documented collapses of companies, such as Enron and WorldCom, brought the issue of audit quality to the headlines. In Vietnam, after more than 20 years of development, the audit market has been increasing, contributing to the transparency of corporate financial information, creating a favorable investment environment, contributing to the socio-economic development.. However, comparing with the long historical development...
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The Factors that Affect the Auditor Independence in Financial Statements Audit in Vietnam. Financial information that meets the needs of the user must be accurate, sufficient, timely and reliable. To achieve this, the auditor independence must be ensured. However, the auditor independence is influenced by various factors such as the provision of non-audit services, audit fees, audit time, etc. Using...
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Enhancing Auditee’s Implementation of Audit Recommendations:. A Case of the State Audit of Vietnam. The implementation of the State Audit’s recommendations plays a vital role on determination of audit quality. However, it depends on many dimensions, such as: audited entities’ attitudes, nature of the feasibility of recommendations and so on. The paper carries out a study on the implementation of...
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International Conference on Finance, Accounting and Auditing (ICFAA 2018) November 23 rd , 2018. Teaching Big Data for Accounting and Auditing Students in Vietnam Universities. Industrial revolution 4.0 has changed every aspects of the economy. In this study, the impacts of big data, one of the main industrial revolution 4.0 characteristics, on accounting and auditing activities will be examined. Big...