Pub Date : 2023-09-16DOI: 10.59006/vnfa-jaa.0920234
{"title":"Sửa đổi Luật Kế toán số 88/2015/QH13 phù hợp với thông lệ và yêu cầu quản lý của Việt Nam","authors":"","doi":"10.59006/vnfa-jaa.0920234","DOIUrl":"https://doi.org/10.59006/vnfa-jaa.0920234","url":null,"abstract":"","PeriodicalId":47160,"journal":{"name":"Journal of Accounting Auditing and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135353787","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-09-16DOI: 10.59006/vnfa-jaa.0920235
{"title":"Rà soát, điều chỉnh một số quy định của Luật Kế toán 2015 để phù hợp với quá trình số hóa và chuyển đổi số trong lĩnh vực kế toán Reviewing and adjusting certain provisions of the accounting Law 2015 to align with the digitization and digital transformation process in the accounting field","authors":"","doi":"10.59006/vnfa-jaa.0920235","DOIUrl":"https://doi.org/10.59006/vnfa-jaa.0920235","url":null,"abstract":"","PeriodicalId":47160,"journal":{"name":"Journal of Accounting Auditing and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135353786","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-09-16DOI: 10.59006/vnfa-jaa.0920232
{"title":"Giới thiệu hướng dẫn mới năm 2024 về IFRS S1 - Chuẩn mực báo cáo tài chính quốc tế về công bố thông tin theo định hướng bền vững Introduction the new 2024 guidance on IFRS S1 - International financial reporting standards on sustainability-oriented information disclosure","authors":"","doi":"10.59006/vnfa-jaa.0920232","DOIUrl":"https://doi.org/10.59006/vnfa-jaa.0920232","url":null,"abstract":"","PeriodicalId":47160,"journal":{"name":"Journal of Accounting Auditing and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135353788","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-09-12DOI: 10.59006/vnfa-jaa.0920231
{"title":"Hiểu để vận dụng kế toán quản trị chiến lược trong các doanh nghiệp Việt Nam Understand to apply strategic management Accounting in Vietnam enterprises","authors":"","doi":"10.59006/vnfa-jaa.0920231","DOIUrl":"https://doi.org/10.59006/vnfa-jaa.0920231","url":null,"abstract":"","PeriodicalId":47160,"journal":{"name":"Journal of Accounting Auditing and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135887519","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Due to concerns about the government's debt, the European Commission issued the Late Payments Directive (LPD) to discourage the culture of late payments that threatens their financial sustainability. Despite the intention to hold member states accountable for public entities' payment behaviour, the LPD did not specify the methodology for performance feedback.
{"title":"Local Governments’ Performance on the Late Payments Directive in Portugal","authors":"Paula GOMES DOS SANTOS, Fábio ALBUQUERQUE","doi":"10.5171/2023.103798","DOIUrl":"https://doi.org/10.5171/2023.103798","url":null,"abstract":"Due to concerns about the government's debt, the European Commission issued the Late Payments Directive (LPD) to discourage the culture of late payments that threatens their financial sustainability. Despite the intention to hold member states accountable for public entities' payment behaviour, the LPD did not specify the methodology for performance feedback.","PeriodicalId":47160,"journal":{"name":"Journal of Accounting Auditing and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135096663","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-09-01DOI: 10.59006/vnfa-jaa.0920239
{"title":"Thuế nhà thầu – Những điều cần lưu ý cho các doanh nghiệp Logistics ở Việt Nam Contractor tax - Important information for Logistics companies in Vietnam","authors":"","doi":"10.59006/vnfa-jaa.0920239","DOIUrl":"https://doi.org/10.59006/vnfa-jaa.0920239","url":null,"abstract":"","PeriodicalId":47160,"journal":{"name":"Journal of Accounting Auditing and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135638243","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-09-01DOI: 10.59006/vnfa-jaa.09202310
{"title":"Kiến trúc của nền tảng công nghệ thông tin cho mô hình kinh tế chia sẻ Architecture of information technology platform for sharing economic models","authors":"","doi":"10.59006/vnfa-jaa.09202310","DOIUrl":"https://doi.org/10.59006/vnfa-jaa.09202310","url":null,"abstract":"","PeriodicalId":47160,"journal":{"name":"Journal of Accounting Auditing and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135639356","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-09-01DOI: 10.59006/vnfa-jaa.09202313
{"title":"Chiến lược quản lý cấu trúc vốn trong các doanh nghiệp nhỏ và vừa Strategic capital structure management in small and medium-sized enterprises (SMEs)","authors":"","doi":"10.59006/vnfa-jaa.09202313","DOIUrl":"https://doi.org/10.59006/vnfa-jaa.09202313","url":null,"abstract":"","PeriodicalId":47160,"journal":{"name":"Journal of Accounting Auditing and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135639364","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-09-01DOI: 10.59006/vnfa-jaa.0920238
{"title":"Các nghiên cứu sử dụng phần mềm kế toán trên nền điện toán đám mây trên thế giới và Việt Nam hiện nay The use of cloud computing-Based accounting software in the global and Vietnamese contexts","authors":"","doi":"10.59006/vnfa-jaa.0920238","DOIUrl":"https://doi.org/10.59006/vnfa-jaa.0920238","url":null,"abstract":"","PeriodicalId":47160,"journal":{"name":"Journal of Accounting Auditing and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135638241","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-09-01DOI: 10.59006/vnfa-jaa.0920237
{"title":"Mô hình nghiên cứu các nhân tố tác động đến việc áp dụng phương pháp kế toán chi phí dựa trên mức độ hoạt động trong các doanh nghiệp nhỏ và vừa tại Bình Dương Research model of factors affecting the level of activity based costing methor application in small and medium enterprises in Binh Duong","authors":"","doi":"10.59006/vnfa-jaa.0920237","DOIUrl":"https://doi.org/10.59006/vnfa-jaa.0920237","url":null,"abstract":"","PeriodicalId":47160,"journal":{"name":"Journal of Accounting Auditing and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135638244","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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