Factors affecting the accounting information quality in commercial enterprises in Hochiminh City

• Autorzy: Hiep Huynh Xuan , Phuong Nguyen Dong , Cong Nguyen Chi , Cung Dinh Thanh

Identyfikatory

DOI

10.15439/2021KM80

• Języki publikacji: EN

Abstrakty

EN

The accounting information quality has become an urgent need in the whole society and all fields. In particular, the accounting information quality in trading companies is being paid attention to. To achieve this goal, it is necessary to have studies to understand the factors, as well as the extent to which these factors affected the accounting information quality. To conduct the research, the authors have used a combination of qualitative and quantitative research methods. Research results have pointed out that 5 factors affecting the accounting information quality in trading companies in Hochiminh City, which are the Involvement of managers (QT), Tax policy (TU), qualification of accountants (TD), Application of information technology (CN), and Internal control system (KS).

Słowa kluczowe

EN

quality; accounting data; business; trade; trading companies

PL

jakość; dane księgowe; biznes; handel; spółki handlowe

• Wydawca: Polskie Towarzystwo Informatyczne
• Czasopismo: Annals of Computer Science and Information Systems
• Rocznik: 2021
• Tom: Vol. 28
• Strony: 151--155
• Opis fizyczny: Bibliogr. 8 poz., tab.

Twórcy

autor

Hiep Huynh Xuan

• Faculty of Finance & Accounting Hochiminh City University of Food Industry

autor

Phuong Nguyen Dong

• Faculty of Finance & Accounting Hochiminh City University of Food Industry

autor

Cong Nguyen Chi

• Faculty of Finance & Accounting Hochiminh City University of Food Industry

autor

Cung Dinh Thanh

• Faculty of Finance & Accounting Hochiminh City University of Food Industry

Bibliografia

• 1. A. R. Komala, "The influence of the accounting manager's knowledge and the top management support on the accounting information system and its impact on the accounting information quality: a case of Zakat institutions in Bandung," Journal of Global Management, vol. 4, no. 1, pp. 57-73, 2012.
• 2. Rapina, "Factors influencing the accounting information quality system and its implications on the accounting information quality research," Journal of finance and accounting, vol. 5, no. 2, 2014.
• 3. V. T. T. Binh, "Research on factors affecting the accounting information quality systems in small and medium companies in Hanoi city," Hanoi City, 2020.
• 4. N. B. Lien, "Identifying and controlling the factors affecting the accounting information quality in the application environment of enterprise resource planning (ERP) systems in Vietnamese companies," Hochiminh City, 2012.
• 5. N. T. Nguyen, "The impact of corporate governance on the quality of financial reporting information in listed companies in Vietnam," Hochiminh City, 2016.
• 6. P. M. Nguyet, "Determining and measuring the influence of factors on the accounting information quality presented in the financial statements of listed companies in Vietnam," Hochiminh City, 2014.
• 7. D. T. Nhung, "Study on factors affecting the accounting information quality in financial statements of construction and installation companies listed on Vietnam's stock market," Hanoi, 2020.
• 8. P. Q. Thuan, "Factors affecting the quality of financial reporting information in companies in Vietnam," Hochiminh City, 2016.

Uwagi

1. Preface

2. Session: International Conference on Research in Management and Technovation