CÁC NHÂN TỐ ẢNH HƯỞNG ĐẾN TỔ CHỨC CÔNG TÁC KẾ TOÁN TẠI CÁC ĐƠN VỊ SỬ DỤNG NGÂN SÁCH NHÀ NƯỚC TRÊN ĐỊA BÀN THÀNH PHỐ HỒ CHÍ MINH Factors affecting the organization of accounting in state budget – using agencies in HCM CITY
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引用次数: 0
Abstract
In this research paper, the authors analyzed, constructed, and tested the research model related to factors affecting the organization of accounting in state budget – using agencies in HCMC. Both qualitative and quantitative methods were employed to identify and construct the research model, as well as measure the level of impact of each factor on the organization of accounting. Based on the findings, the authors were able to suggest several recommendations to improve the efficiency of the organization of accounting in those state budget – using agencies, which should also improve the performance of such agencies. Keywords: Organization of accounting, State budget, HCM City. JEL Classification: M00, M41, M40
期刊介绍:
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 Manuscripts submitted should contain original unpublished research and should not be under consideration for possible publication elsewhere.