¬¬¬¬¬¬Các nhân tố ảnh hưởng đến tính minh bạch thông tin trên báo cáo tài chính của các đơn vị hành chính tại Bạc Liêu Factors affecting the transparency of financial reports of administrative divisions in BacLieu

Abstract

For this research, the author utilized both qualitative and quantitative methods to construct and inspect the research model to identify factors affecting the transparency of financial reports of administrative divisions in Bac Lieu. Based on the findings, recommendations can be given to improve the transparency of financial reports of those divisions. Results suggested that there were 6 factors directly affecting the transparency of financial reports of those administrative divisions, including Political support, Financial legislation systems, Characteristics of management system, Characteristics of financial systems, Organizational culture, and International economic integration. Keywords: transparency, financial reports, administrative divisions. JEL Classification: M40, M48, M49.