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Duyệt Tạp chí Học viện Tài chính xuất bản theo Chủ đề "Accounting information system"

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  • Hình ảnh thu nhỏ
    Ấn phẩm
    Accounting information system at vietnam posts and telecommunications group
    (Học viện Tài chính, 2023) Nguyen Thi Phuong Tuyen MA
    The accounting information system plays an important role in management in enterprises, especially those operating under the corporate model. Enterprises with a good accounting information system will bring a quality accounting report system, provide effective information for business decision making, support the operation of the internal control system and provide accounting information for internal and external users. The article points out the differences between the accounting information systems at economic groups and single enterprises. Meanwhile, the article explores the current status of the accounting information system at Vietnam Posts and Telecommunications Group, thereby evaluating and offering some solutions to improve the accounting information system at the Group.
  • Hình ảnh thu nhỏ
    Ấn phẩm
    Factors affecting the application of digital transformation in accounting at enterprises
    (Học viện Tài chính, 2025) Nguyen Thi Thuy PhD
    Digital transformation (DT) has substantially changed enterprises' decision-making processes and information management. However, Vietnamese enterprises in general, especially small and medium enterprises, still do not have a correct understanding of the role of DT and the application of DT in all aspects of enterprise operations. So, what is the cause of this situation? This issue has attracted the research attention of scholars; however, the influencing factors have not been consistent among studies, and there have not been many empirical studies in enterprises. In addition, the issue of how the quality of accounting information provided will change when enterprises apply digital transformation in accounting has not been mentioned by many authors. Therefore, this article synthesizes related studies, thereby building a research model to predict the factors affecting the application of digital transformation in accounting at enterprises and its impact on the quality of accounting information provided as a basis for conducting quantitative research in the future.