FACTORS AFFECTING THE AWARENESS OF PUBLIC UNITS IN VIETNAM WHEN APPLYING INTERNATIONAL PUBLIC ACCOUNTING STANDARDS

Ly Lan Yen; Bui Thi Hang; Ngo Thi Thu Hong

doi:10.20397/2177-6652/2024.v24i2.2843

Autores

Ly Lan Yen Lecturer, Department of Accounting, Academy of finance, Hanoi, Vietnam https://orcid.org/0000-0003-4156-5967
Bui Thi Hang Department of Accounting, Academy of finance, Hanoi, Vietnam http://orcid.org/0009-0008-7499-039X
Ngo Thi Thu Hong Faculty of Hospitality and Tourism, Thuongmai University, Vietnam http://orcid.org/0009-0003-5624-7520

DOI:

https://doi.org/10.20397/2177-6652/2024.v24i2.2843

Palavras-chave:

Vietnamese public accounting standards, Industry, International public accounting standards, public service units

Resumo

To ensure transparency in their financial operations, many countries have adopted international public accounting standards for their work units. Vietnam is a country that is moving towards perfecting its public accounting system following the trend of international integration. The purpose of this study is to identify factors affecting the application of IPSAS through the perceptions of accountants and managers at public service units in Vietnam. From the background theory, the study found factors that affect the perception of public units to build hypothetical variables in the study to create a survey questionnaire with appropriate scales, sent to 230 units. public industry and received back 223 quality assurance questionnaires, through the "Google form" system to collect and synthesize data from which SPSS 26 software was used to analyze, evaluate, and verify the results, factor. The study tested and identified factors affecting the awareness of public units in order to make appropriate recommendations to impact on the awareness of public units, helping to facilitate the application of public accounting standards in public service units. This will help Vietnam's national financial reports become more transparent soon.

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