Ấn phẩm:
The readiness of accountants for adoption of Vietnamese public sector accounting standards
Tóm tắt
The public sector plays an important role in the development of a country. These organizations hold a large source of funding to perform functions and tasks assigned by the state. To ensure that financial accounting information is transparent and accountable, the accounting apparatus must comply with current regulations and standards. However, implementing accounting work according to the guidance of standards is one of the difficulties that accountants encounter. By using experimental methods and applying the SEM model, the research results show that accountants in public units can be ready to integrate with standards but must be trained, fostered as well as have solidarity in the collective. Future studies can go into each specific field in a country, each locality as well as each influencing factor identified in this study.
Mô tả
Tác giả
Mai Thi Hoang Minh Assoc.Prof.PhD
Tác giả khác
Người hướng dẫn
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Nhà xuất bản
Học viện Tài chính
Năm xuất bản
2025
ISSN tạp chí
Nhan đề tập
Từ khóa chủ đề
Accountant , Accounting standard , Public sector , Readiness
Bộ sưu tập
Địa chỉ truy cập
Vui lòng sử dụng ứng dụng DRM AOF để đọc tài liệu số
