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

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

Palavras-chave:

Normas vietnamitas de contabilidade pública, Indústria, Normas internacionais de contabilidade pública, Unidades de serviço público

Resumo

Objetivo: O artigo examina os fatores que influenciam a conscientização das unidades de serviço público no Vietnã ao aplicar as Normas Internacionais de Contabilidade Pública (IPSAS). Busca identificar os principais elementos que afetam a implementação dessas normas e como as unidades de serviço público no Vietnã as percebem.

Métodos: O estudo utiliza uma abordagem baseada em questionário, coletando dados de 223 unidades de serviço público em diversos setores, como educação, saúde e administração pública. O questionário foi elaborado utilizando uma escala Likert de 5 pontos para medir o conhecimento, a experiência e as atitudes de contadores e gestores em relação às IPSAS. A análise foi realizada utilizando o software SPSS 26 para identificar os principais fatores que influenciam a conscientização e os custos de implementação.

Resultados: A pesquisa identificou três principais fatores que influenciam a conscientização e a aplicação das IPSAS: o conhecimento e a experiência do pessoal contábil, os custos associados à implementação das IPSAS e o apoio gerencial. Verificou-se que as unidades públicas com funcionários mais bem treinados e com forte apoio gerencial foram mais bem-sucedidas na adoção das IPSAS. No entanto, os altos custos de implementação, especialmente em termos de treinamento de pessoal e atualizações de sistemas, representaram desafios significativos.

Contribuição: O estudo oferece insights valiosos sobre os desafios da adoção de normas contábeis internacionais no setor público do Vietnã. Enfatiza a necessidade de melhorar o treinamento e o apoio gerencial para garantir a implementação bem-sucedida das IPSAS. Os resultados contribuem para a discussão em andamento sobre a modernização das práticas contábeis públicas no Vietnã e fornecem recomendações para melhorias futuras.

Conclusão: A aplicação das IPSAS nas unidades de serviço público do Vietnã é influenciada por diversos fatores, incluindo a expertise da equipe, os custos de implementação e o apoio gerencial. Enfrentar esses desafios por meio de treinamento direcionado e investimento financeiro é essencial para a adoção bem-sucedida dessas normas, que são cruciais para melhorar a transparência e a responsabilidade no setor público.

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