MINISTRY OF EDUCATION AND TRAINING
UNIVERSITY OF ECONOMIC HCMC
DAU THI KIM THOA
THE INTERNAL FACTORS AFFECTING THE
ACCOUNTING INFORMATION
TRANSPARENCY OF NON-BUSINESS
ENTITIES IN VIETNAM
Major: Accounting
Code: 9340301
PhD THESIS - SUMMARY
Supervisor: Associate Prof., Dr. VO VAN NHI
HO CHI MINH CITY - 2019
Is conducted at:
University of Economic Ho Chi Minh city
Supervisor: Associate Prof., Dr. VO VAN NHI
Reviewer 1: ................................................................................
Reviewer 2: ................................................................................
Reviewer 3: ................................................................................
The thesis will be presented to the University Dissertation
Board at: ....................................................................................
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At day month year
The thesis can be found at the library: …………….……… .
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INTRODUCTION
1. Necessary of the topic
The accounting information transparency usefulness: it plays an
important role in determining the decision-making effectiveness of
their information users. Moreover, it also determines the national
economic growth through direct or indirect impacts in the public
sector. Specifically:
• Supporting the Governmental agencies, citizen, donors,... to
assess the effectiveness and efficiency of using the state budget
of the non-business entities to be able to establish the fund
allocation policies suitably.
• Creating conditions for citizen to participate in monitoring the
activities of public agencies which lead to an increase in
accountability and providing more conscious information about
the non-business entities’ performance and tasks. As the result, it
improves effectiveness of the provided public services.
• Playing a primary role in preventing corruption, increasing
people's believe, and activating more accountability.
• Attracting domestic and international investments, aids and funds
in the international economic integration trend.
The context of Vietnam:
• Vietnam is still one of the highest corruption countries, which has
led to control and monitor difficultly the effectiveness and
efficiency of the state budget using of Government. As a result,
believe of the citizen, donors, investors... significantly decreased.
• Vietnam's economy is developing in the industrialization
direction, which needs extremely investments, aid and funding to
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improve economy and reduce economic crisis, poverty and
corruption.
Researches in Vietnam about the accounting information
transparency: On over the world, the issue has been considerable
interested from researchers and practitioners during in the past
decades. In Vietnam, the number of studies about the topic are quite
limited and there is a large gap in the research in the general public
sector and particularly the non-business entities in Vietnam. Beside,
these units have a high special operation, which are compared to the
private sector as well as the public sector of the other countries. Their
accounting information users are becoming diversification and
requiring more the accounting information transparent.
The above reasons explain for necessary of identifying the factors
affecting the accounting information transparent which support the
related authority agencies in establishing policies towards the non-
business entities’ transparency in!Vietnam.
2. The Thesis Objectives and Questions
The general objective: Determining the internal factors affecting
the accounting information transparent of the Vietnamese non-
business entities.
The specific objectives:
(1) Determining the internal factors affecting the accounting
information transparent of the Vietnamese non-business entities.
(2) Determining measurement scales the accounting information
transparent of the Vietnamese non-business entities.
(3) Evaluating effective level of the factors to the accounting
information transparent.
The research questions:
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(1) What internal factors influence the accounting information
transparent of the Vietnamese non-business entities?
(2) What scale measures the accounting information transparent?
(3) How is the accounting information transparent influenced by the
identified internal factors?
3. Subject and Scope
Research subject: the accounting information transparent and the
internal factors affecting the accounting information transparent of
the Vietnamese non-business entities.
Survey subject: the top managers, accounting manager, accountant,
and union chairman of the organizations.
Analytical unit: it is the unit, specifically, Vietnamese non-business
entities.
Research scope: The thesis focuses on two issues: (1) the
information transparent which are presented on the accounting
statements (the financial statements and the budget statements); and
(2) Identifying internal factors affecting the accounting information
transparent of the Vietnamese non-business entities.
4. Research method
The mixed method is applied in this thesis, which includes the
qualitative research and quantitative research, specially:
Qualitative research: to achieve the following targets:
- Identify the accounting information transparent concept and the
research model via literature review and related basic theories.
- Adjust the proposed research model as well as measurement scales
of the related research concepts through interview experts.
Quantitative research: evaluate the measurement scales and
examine the structural model.