Các nhân tố ảnh hưởng đến chất lượng thông tin trên báo cáo tài chính của các các đơn vị sự nghiệp y tế trên địa bàn thành phố Hồ Chí Minh Factors affecting the quality of information presented in financial reports of Healthcare public non-business units in Ho Chi Minh City
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Abstract
The purpose of this research is to identify and measure the level of impact of several factors on the quality of information presented in financial reports of Healthcare public non-business units in Ho Chi Minh City. For this research, the author utilized both qualitative and quantitative methods to construct and inspect the research model. Results suggested that there were 5 factors affecting the quality of information presented in financial reports of those public units, including Accounting Information system, Financial mechanisms, Quality of data, Managers’ commitments, and Skill level of Accountants. Keywords: Financial reports, Quality of information, Public non-business unit, Healthcare. JEL Classification: M00, M40, M49
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The Journal of Accounting, Auditing, and Finance (JAAF) is committed to publishing high quality studies in accounting and related fields. Papers on accounting issues relating to developing in other fields such as finance, economics, and operations are also welcome. Empirical, analytical and experimental works of all varieties and paradigms, normative as well as positive, will be considered, provided they significantly contribute to the advancement of our knowledge in accounting. Manuscripts submitted should contain original unpublished research and should not be under consideration for possible publication elsewhere.
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