Ấn phẩm:
Factors influencing modified opinions on financial statements: empirical evidence in Vietnam
Nhan đề song song
Tác giả
Nguyen Hai Ha MSc.
Người hướng dẫn
Tác giả khác
Năm xuất bản
2026
Nhà xuất bản
Học viện Tài chính
Tóm tắt
This study analyses six key factors namely firm characteristics, competitive intensity, information technology, accountants' competency, managerial awareness and commitment, and managerial information requirements that influence the organization of cost management accounting in transportation business enterprises in Vietnam. The data were collected from 348 valid observations, reflecting the diverse profiles of accounting personnel and managers within Vietnamese transportation enterprises. The findings contribute to both theoretical and practical perspectives on organizing cost management accounting in the transportation sector, while also offering managerial implications for improving cost management accounting practices. The study highlights managerial information requirements as the most influential driver, offering new empirical insights into cost management accounting organization organization in emerging transportation markets.
Mục lục
Địa chỉ truy cập
Số trang
Ngôn ngữ
vie
Trích dẫn
ISBN
ISSN
Định danh khác
Tài liệu chủ
Tài liệu tham khảo
Chủ đề
influencing factors , cost management accounting organization , transportation business firms in Vietnam
Kiểu tài liệu
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