Vietnamese accounting system

This paper focuses on the private sector’s role in fostering private climate finance, demonstrates how it mobilizes green investment, identifies challenges and opportunities, and then proposes some solutions for financial institutions aiming to strengthen their resilience and the resilience of the financial system as a whole, aligned with the Vietnamese government’s goal of turning Vietnam into one of developed countries with high income by 2045.

8p leminhvu111 07-06-2024 0 0   Download

The article emphasizes the importance of comprehensive finance and access to capital for MSMEs in Vietnam. While comprehensive finance can create favorable conditions, it does not always guarantee easy access to capital for these businesses. Systemic barriers, business credit factors, financial institution priorities, and local conditions can create disparities in capital access for MSMEs. The article provides recommendations for government and relevant agencies to improve this situation and create a more favorable environment for MSMEs.

15p leminhvu111 07-06-2024 0 0   Download

Replacing the original price model with other pricing models such as: net realizable value, current price, fair value... is absolutely necessary, in which fair value should be calculated. Legalized by Article 28 of the 2015 Accounting Law and guiding circulars, accordingly, fair value has been officially applied in the Vietnamese accounting system since January 1, 2017. Research on the current situation of regulations on fair value aims to come up with appropriate solutions.

8p leminhvu111 07-06-2024 1 0   Download

This study investigates the role of supply chain accounting information system to create competitive advantage for Iraqi General Commission for Taxation. Interviews were conducted from selected officials of Taxation department. The results showed that all the respondents agreed that supply chain accounting information system is a useful approach to create competitive advantage in term of cost reduction, enhancing operational efficiency, increasing the scope of organization and strengthen the internal control system.

5p longtimenosee10 26-04-2024 3 1   Download

The data collected using purposive sampling and Slovin formula. The hypothesis of this research is tested by multiple linier regression. The research results showed that the variable site design, informative, security and communication have a partialy significant effect to the online shopping customer satisfaction, while the convenience of shopping variable is not significant. This understandable because each online store has different system and procedure that incovenience for consumers.

9p longtimenosee10 26-04-2024 4 1   Download

This paper studies the management accounting information system - a system that provides information for managers to support effective business decisions. This system is a key factor to enhance the competitiveness of Vietnamese enterprises in the context of international economic integration and increasing competition. It is because of the importance of the management accounting information system that all countries in the world are interested in this issue.

6p longtimenosee09 08-04-2024 3 2   Download

In the context of globalization, Vietnamese businesses have many opportunities but also face many difficulties and challenges. In order to increase competitiveness and assert a foothold in the market, businesses need to pay attention to information systems, including management accounting information systems. The article presents some basic issues about management accounting information systems and proposes some orientations to improve management accounting information systems for enterprises in the context of globalization.

4p longtimenosee09 08-04-2024 2 1   Download

Journal of Finance & Accounting research - No. 01 (20) - 2023 includes papers: Overview of the current situation of special economic zone development in Vietnam; FDI, firm productivity and firm export in the manufacturing industry; Upgrading Vietnamese stock market using MSCI criteria; The application of fair value in measuring financial statement’s elements; Accounting information system at Vietnam Posts and Telecommunications group;...

96p longtimenosee09 08-04-2024 5 2   Download

This study shed a light on the link between conditional conservatism and value relevance of financial reporting over the period of nine years from 2008 to 2016. Using a large sample of listed firms in Vietnam, the results of the paper indicate that conservatism is a salient feature of the Vietnamese Accounting System.

13p vimarillynhewson 02-01-2024 2 2   Download

Ebook Practical oracle security: Your unauthorized guide to relational database security includes contents: Chapter 1: Oracle security: the big picture; Chapter 2: File system; Chapter 3: TNS listener security; Chapter 4: Managing default accounts; Chapter 5: PUBLIC privileges; Chapter 6: Software updates; Chapter 7: Passwords and password controls; Chapter 8: Database activity monitoring; Chapter 9: Implementation guide.

262p haojiubujain06 23-10-2023 5 3   Download

This study focuses on the burden of tax compliance of Small and Medium Enterprises (SMEs) in Vietnam which is a vital component of Vietnam economy, accounted for 45% GDP and 31% of total State budget revenue, attract more than 5 million employees. Based on a quick survey on the compliance cost and their impact on the performance of Vietnamese SMEs, we try to make a contribution not only for researchers but also for legal and taxation system to improve the transparency of accounting information system, internal control of the firms.

18p tethientran 27-07-2023 12 5   Download

For adaption requirements of international economic integration, as well as requirements of accounting - auditing integration, the article focused on assessing the implementation of the Vietnamese accounting standards system and some changes in principles and methods for valuation in current time. Moreover, it focused on the implementation of Vietnam’s accounting-auditing commitment. Base on the role and the necessity of IFRS, the article suggested some recommendations to apply IFRS in Vietnam.

8p nhanchienthien 25-07-2023 7 4   Download

Environmental accounting is a division of corporate accounting, related to information on environmental activities within the enterprise in order to collect, process, analyze and provide environmental information to the insiders and outsiders of the business to use to make decisions. Moreover, environmental accounting aims to achieve sustainable growth, maintain good relations to the community and improve the effectiveness of environmental protection activities. Environmental accounting is therefore an essential introduction in Vietnam accounting.

7p nhanchienthien 25-07-2023 4 3   Download

Bài viết Nghiên cứu hệ thống kế toán quản trị và kiểm soát trong các trường đại học công lập tự chủ nghiên cứu về hệ thống kế toán quản trị và kiểm soát (Management Accounting and control system- MACS) trong các trường đại học công lập hoạt động theo cơ chế tự chủ tại Việt Nam.

12p vimaybach 04-11-2022 23 4   Download

In Vietnam, commercial banks are coping with problems of enhancing internal management and risk control systems. Meanwhile, international integration requirements presses the banks to operate in line with international practices. Building and operating a modern management accounting system is an urgent requirement for Vietnamese commercial banks. At present, there is a severe lack of research on management accounting system in Vietnamese banks.

12p alucardhellsing 04-05-2022 24 2   Download

Financial accounting - Part 1: Overview of financial accounting present the contents: Overview about accounting. Basic accounting concepts and principles. Financial statements’ elements, transactions and events. Double entry and accounting cycle. Introduction to current Vietnamese accounting system.

112p flynn_beret 31-12-2021 30 1   Download

Lean Accounting is a management model that focuses on utilizing the human or organization intelligence to minimize the prodigal cost. Lean management uses the system of tools and methods such as 5S, Kaizen, JIT,... in order to reduce the costs in manufacturing. On the basis of Lean Manufacturing, Lean Management, the article does research on Lean Manufacturing, the system of tools and methods of Lean Accounting, from which some solutions are proposed to be applied in in Vietnamese enterprises.

8p huyetthienthan 23-11-2021 17 1   Download

The study highlights some of the characteristics of the Vietnamese construction industry, and is an extremely important role for the national economy. Some industry characteristics affect the performance measurement system of a construction business. 50 indicators are included in the theoretical model of performance indicators of Vietnamese construction firms. Following in-depth interviews, 28 indicators were selected from 50 indicators. Quantitative analysis of the reliability of these 28 variables by Cronbach's alpha test showed that only 23 variables were satisfied.

6p huyetthienthan 23-11-2021 16 1   Download

Using regression model, the direction of effect is estimated. The model suggests that M&A between commercial banks in Vietnam make the profitability of surveyed banks deteriorated. Thus, M&A has negative impact on the profitability of banks. It is suggested that the reason for this decrease because the combination of strong bank with weak bank can lead to the decrease of profitability. This research helps to contribute to evaluate the impact of Restructuring Banking System Project in period 2011-2015 of Vietnamese Government.

16p huyetthienthan 23-11-2021 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 22 4   Download