Factors affecting the organization of accounting work in manufacturing enterprises located in VSIP1 industrial park in Binh Duong province

• Autorzy: Hiep Huynh Xuan , Phuong Nguyen Dong , Cong Nguyen Chi , Dung Hoang Dinh

Identyfikatory

DOI

10.15439/2021KM79

• Języki publikacji: EN

Abstrakty

EN

Through the mixed and descriptive analysis research methods, the authors study the impact of factors on accounting work in manufacturing enterprises located in VSIP1 Industrial Park in Binh Duong province. The research results show that 6 factors affect the accounting work in these enterprises, arranged from high to low, including requirements for IT application, internal control system, professional qualities of accountants, company size, legal regulations, demand for accounting information. From the research results, the authors offer solutions for accounting work in these organizations.

Słowa kluczowe

EN

organization of work; accounting; internal control; IT application; legal regulations; manufacturing enterprise

PL

organizacja pracy; księgowość; kontrola wewnętrzna; aplikacja informatyczna; regulacje prawne; przedsiębiorstwo produkcyjne

• Wydawca: Polskie Towarzystwo Informatyczne
• Czasopismo: Annals of Computer Science and Information Systems
• Rocznik: 2021
• Tom: Vol. 28
• Strony: 157--162
• Opis fizyczny: Bibliogr. 4 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

Dung Hoang Dinh

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

Bibliografia

• 1. W. H. Delone and E. R. McLean, "The Delone and McLean Model of information system success: A ten-year update," Journal of Management Information System, vol. 19, no. Spring 2003, pp. 9-30, 2003.
• 2. Rapina, "Factors influencing the quality of accounting information system and its implications on the quality of accounting information research," Journal of finance and accounting, vol. 5, no. 2, 2014. N. S. Soderstrom and K. J. Sun, "IRFS adoption and accounting quality: A review," European Accounting Review, vol. 16, no. 4, pp. 675-702, 2007.
• 3. P. T. Huyen, "Analysis of factors affecting the accounting organization in small and medium enterprises in Tra Vinh city," Hochiminh city University of Technology, Hochiminh City, 2018.
• 4. H. T. Thao, "Factors affecting the organization of accounting work at food processing companies in Hochiminh City," Hochiminh city University of Technology, Hochiminh City, 2016.

Uwagi

1. Preface

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