Doctoral thesis summary Accountancy

This thesis is comprised of eight chapters. Following this introductory chapter, Chapter 2 provides a summary of literature relating to OHS accountability and examines issues relating to OHS performance management. Chapter 3 presents a review of stakeholder, legitimacy and institutional theory literature. The research method employed is discussed and justified in Chapter 4. Chapter 5 presents the results of the stakeholder survey and in doing so describes stakeholder demand for OHS disclosure.

312p runthenight04 02-02-2023 8 3   Download

The overall objective of this thesis was to investigate the relationship between quality of accounting software and accounting benefit provided by software application, management accounting activity, organizational agility and enterprise performance.

16p beloveinhouse10 28-11-2021 18 1   Download

The author identifies two research gaps of this topic, respectively: (1) Understanding and evaluating the current situation of fair value application in the accounting system of securities companies in Vietnam and (2) Find out the factors affecting the application of fair value in the accounting system of securities companies in Vietnam.

27p petsematary 06-06-2021 27 5   Download

Researching and proposing solutions to apply valuation model in fixed assets accounting in non-financial enterprises in Vietnam to provide useful information to users of information.

27p gaocaolon11 24-04-2021 22 4   Download

Based on the literature review to build preliminary theoretical research framework, determine the research gap; research problem, synthesis of factors affecting the decision to apply material flows cost accounting...

27p angicungduoc11 17-04-2021 32 7   Download

The research objective of this thesis is to study the impact of internal control on the performance of CBTPs listed on the stock market of Vietnam, from which to consider making appropriate recommendations on internal control to help businesses improve operational efficiency in the current international economic integration context.

6p cothumenhmong10 19-03-2021 24 2   Download

Equivalent inclusion approach is then developed to account for possible diversions, such as non-idealistic geometric forms of the inhomogeneities, imperfect matrix-inclusion contacts, filler dispersions, and when the particular values of the fillers’ properties are unspecified, using available numerical or experimental reference conductivity data for particular composites.

28p capheviahe27 23-02-2021 25 4   Download

The research content of this thesis is to find out the factors affecting the time of auditing financial statements by independent auditors in Vietnam. Please refer to the article for more details on the research content.

0p caygaocaolon10 19-02-2021 26 3   Download

The thesis presents the theoretical basis and research overview on the effects of factors on the use of measures of the performance of enterprises; a number of proposals to contribute to improving the performance measurement system of Vietnamese businesses.

0p caygaocaolon10 19-02-2021 37 3   Download

The thesis consists of 3 chapters with general theoretical contents about accounting information systems in terms of ERP application in service business enterprises; the current status of the accounting information system in VNPTs in provinces and cities of VNPT Group; solutions to perfecting accounting information systems towards ERP application in VNPTs in provinces and cities under VNPT Group.

31p caygaocaolon10 19-02-2021 29 3   Download

The content of the thesis includes 5 programs presenting research overview and theoretical basis of factors affecting the quality of accounting information system; research methods, research results and discussion of research results and recommendations.

0p caygaocaolon10 19-02-2021 36 3   Download

The thesis focuses on the research of management accounting at public universities implementing financial autonomic regime in Vietnam.

32p trinhthamhodang1217 14-01-2021 28 4   Download

The research content of the thesis is to identify factors under internal control that affect the effectiveness of financial management of Thai Nguyen University in the context towards ensuring financial autonomy; measuring the influence of factors under internal control on the effectiveness of financial management of Thai Nguyen University in the context of aiming to ensure financial autonomy.

0p trinhthamhodang1217 14-01-2021 34 3   Download

This study aims at evaluating the impact of corporate governance on earnings management in order to fill the research gap related to this issue. Then, certain recommendations would be proposed to managers, investors, corporates and relevant authorities.

0p trinhthamhodang1217 14-01-2021 14 3   Download

The thesis's primary research objective is to identify the impacts of budgeting on the performance of Vietnamese SMEs. Specific research objectives include examining the impacts of business budget's different aspects on the performance of Vietnamese SMEs; evaluating the controlling and moderation role of firm size and the mediating role of managerial performance in the relationship between budgeting and business performance of Vietnamese SMEs.

0p trinhthamhodang1217 14-01-2021 18 3   Download

The objectives of the study are: Building a theoretical model to study factors affecting the quality of accounting information on the financial statements of listed construction enterprises; Identifying and measuring factors affecting the quality of accounting information on the financial statements of listed construction enterprises on the Vietnamese stock exchange; Proposing recommendations to improve the quality of accounting information on the financial statements of listed construction enterprises on the Vietnamese stock exchange.

0p trinhthamhodang1217 14-01-2021 33 5   Download

Bus services are activities that are both public-utility and independent accounting of enterprises. Therefore, the efficiency of bus service business affectsnot onlyenterprise itself, but also the local socio-economy and passengers. Therefore, improving the efficiency of bus services is the same as increasingefficiency and benefits for enterprises, local socio-economy and bus users in Thua Thien Hue.

22p mmlemmlem_124 22-12-2020 25 1   Download

Assess the EA implementation in mining enterprises in Binh Dinh province; measure the impact of factors on the EA implementation in mining firms in Binh Dinh province; proposing solutions to perfect the EA in mining enterprises in Binh Dinh province.

27p caygaocaolon8 07-11-2020 44 4   Download

The thesis is to research theories and practice in order to propose solutions for organizing the accounting work in central general hospitals in Hanoi in the condition of implementing the financial autonomy mechanism according to the Decree No.16/2015/ND-CP and reforming accounting - public finance in Vietnam.

28p trinhthamhodang8 20-10-2020 24 2   Download

The overall objective of this thesis is to identify the factors in the post-implementation phase and the extent of their influence on accounting benefits which the ERP system brings to Viet Nam firms.

23p gaocaolon7 18-09-2020 40 3   Download