Public sector accounting

Ebook "Proceedings of the fifth international Conference on finance and accounting for the promotion of sustainable development in the private sector (FASPS5)" is a collection of articles about: asymmetric impact of public debt on credit supply to private sector in Vietnam - a NARDL model approach; impact of the pandemic shock on the Vietnamese stock market and policy implications; assessment of effeciency of agribank’s support policies for private sector operations in field of agriculture, forestry and fisheries; financial resources for cooperative development in Vietnam; corporate social ...

1451p leminhvu111 07-06-2024 3 0   Download

The primary objective of this study is to examine the uneven effects of state debt on loan provision for the private sector in Vietnam. This study employs the NARDL model to assess the extent to which public debt affects the provision of credit to the private sector. Additionally, it incorporates control variables such as private sector capital demand, the expansion of the broad money supply, and the economic growth rate. The data were collected at a quarterly frequency over the period spanning from the first quarter of 2000 to the first quarter of 2021.

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The Party’s perspective is to foster a diverse economy where the private sector plays a significant role in driving the nation’s prosperity and holds a distinctive position compared to the public sector and sectors involving foreign investment. This article underscores the genuine value placed by the state on the private economy. In practice, the government has adapted to and capitalized on the advantages offered by its development.

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This article delves into inventory standards (Vpsas 12), including the following contents: Which accounting items are recorded as inventory; when inventory is recorded; method of determining inventory book value; Present information about inventory on financial statements. Research regulations in the current accounting system on inventory, especially in Public accounting according to Circular 107/2017/TT-BTC and then propose amendments to administrative accounting. career in Vietnam in the coming time.

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This article aims to analyze the Vietnamese government’s public administration management related to online public administrative services. It mentions aspects of the legal framework, policies, and supervisory activities related to online public administrative services. From this analysis, the article will propose solutions to push the provision of online public administrative services in Vietnam, with the ultimate goal of enhancing Vietnam’s competitiveness on the global stage.

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The article presents experiences in applying social responsibility accounting in some countries such as the US, Japan, and Australia, thereby drawing some implications for Vietnam. Research results show that through different tools such as the sustainable balanced scorecard, businesses in these countries have integrated social responsibility accounting reports into sustainable development reports for external publication with the trend of standardization of behavior and professionalization of organization.

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The study makes use of exploratory and descriptive research design and is based on secondary sources of data collection. The dimensions of sustainable banking have been identified as environmental, social and governance (ESG). The research further highlights that sustainability issues focused by banks primarily involve “environmental” and “social” considerations, however, the “governance” aspect has not yet been considered by many. Moreover, the study reveals that there are no guidelines specified by the Bank of Lao PDR (BOL) for sustainable banking practices in Lao to date.

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The article analyzes the role, content, and value of Ho Chi Minh’s ideology on controlling officials in the use of public finances to serve the implementation of functions of the Party and State and meet the needs and common benefit of economic entities in society.

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The purpose of this study is to evaluate the factors affecting the operational efficiency of publicly listed manufacturing companies on the Vietnamese stock market during the period 2010-2022. With panel data of 1690 observations, the results indicate that the profitability ratio has been influenced by five factors. The most influential factors that positively affecting ROA must include Cashflow (coef = 0.947), while the other factors show statistical significance, but their coefficients suggest a relatively weak impact (debt, size, liquid, leverage).

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This paper investigates the impacts of budget deficit on economic growth, considering the role of public governance. Using panel data of 120 countries from 2002 to 2019 and quantile regression techniques, findings show positive impacts of budget deficit, public debt, public governance, the interaction between budget deficit and public governance and a negative impact of inflation on economic growth. The level of impacts vary at different percentiles.

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Each of the chapters presented in this book tells us, in its own way, how much we have traveled over the years to where we are. They also tell us, in its own way, how much more we need to travel and of the endless journey we will have to make along the path that will only grow richer.

314p vimeyers 29-05-2024 2 1   Download

This book provides a comprehensive treatment of all aspects of local budgeting needed to develop sound fiscal administration such as setting priorities, planning, financial control over inputs, management of operations and accountability to citizens.

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This article researches and explains global management accounting principles compiled by CGMA organization. Analyze the current state of public management accounting in Vietnam, compare similarities and incompatibilities with international management accounting principles, and then make assessments on achieved results and existing problems, limitations need to have solutions to overcome and evaluate the ability to apply international management accounting principles in Vietnam’s public sector in general and administrative and public service units in particular.

8p longtimenosee09 08-04-2024 5 2   Download

Journal of Finance & Accounting research - No. 06 (19) - 2022 includes papers: Tax policy for science and technology development in Vietnam; Medium-term public investmentin 2016-2020: Situation and recommendations; Attracting foreign direct investment (FDI) in Vietnamese agriculture sector in the context of the Fourth Industrial Revolution; Promoting digital transformation in Vietnam’s agriculture; Developing cultural strength - A power of sustainable economic development in Vietnam;...

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This study examines the impact of subjective and objective factors affecting the implementation of financial statements under the new regulations of public service and administration units in Vietnam.

16p vimarillynhewson 02-01-2024 7 2   Download

The reform of the public accounting system towards financial transparency and the enhancement of public accountability is an inevitable trend of most countries in the process of economic integration, in Vietnam, after 10 years in implementation of the public financial management reform project, the Vietnam public sector has also achieved significant achievements in financial management, especially public sector accounting information, which has been increasingly publicized, more transparent, people's confidence in the State as well as State agencies is strengthened.

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Continued part 1, part 2 of ebook "The financial systems of industrial countries: Evidence from financial accounts" provides readers with contents including: should household wealth and government liabilities include future pension rights; financial sector dynamics and firms’ capital structure; convergence of financial structures in Europe - an application of factorial matrices analysis; imbalances in household, firm, public and foreign sector balance sheets in the 2000s;...

148p tuongnhuoclan 27-11-2023 5 3   Download

Ebook "Comparative issues in local government accounting" aims to give a comparative international perspective on local government accounting innovations, and offers specific cases involving different economic, political and cultural conditions. While the specific reasons for these changes vary, a common factor is the increasing need for governments to measure the efficacy and efficiency of their performance.

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Ebook "CIMA exam practice kit: Financial accounting and tax principles (Paper P7, 2005 edition)" to provide for the Institute, together with the practical experience requirements, an adequate basis for assuring society that those admitted to membership are competent to act as management accountants for entities, whether in manufacturing, commercial or service organisations, in the public or private sectors of the economy.

366p tuongnhuoclan 28-11-2023 9 5   Download

Ebook "Local governance in industrial countries" provides a comparative perspective on international practices in local governance and draws lessons from these experiences to guide future reform. The information revolution, in recent years, has worked as a catalyst to create a globalized yet localized world with local governments playing an ever-increasing role in the domestic and global economy.

398p tuongnhuoclan 28-11-2023 8 4   Download