CÁC NHÂN TỐ ẢNH HƯỞNG ĐẾN TỔ CHỨC CÔNG TÁC KẾ TOÁN TẠI CÁC ĐƠN VỊ SỬ DỤNG NGÂN SÁCH NHÀ NƯỚC TRÊN ĐỊA BÀN THÀNH PHỐ HỒ CHÍ MINH Factors affecting the organization of accounting in state budget – using agencies in HCM CITY

IF 1.3 Q3 BUSINESS, FINANCE

Journal of Accounting Auditing and Finance Pub Date : 2023-05-15 DOI:10.59006/vnfa-jaa.04202320

引用次数: 0

Abstract

In this research paper, the authors analyzed, constructed, and tested the research model related to factors affecting the organization of accounting in state budget – using agencies in HCMC. Both qualitative and quantitative methods were employed to identify and construct the research model, as well as measure the level of impact of each factor on the organization of accounting. Based on the findings, the authors were able to suggest several recommendations to improve the efficiency of the organization of accounting in those state budget – using agencies, which should also improve the performance of such agencies. Keywords: Organization of accounting, State budget, HCM City. JEL Classification: M00, M41, M40

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影响各单位会计组织使用国家预算的因素，影响国家预算会计组织使用HCM市机构

本文对胡志明市国家预算使用机构会计组织影响因素的研究模型进行了分析、构建和检验。采用定性和定量相结合的方法来识别和构建研究模型，并测量各因素对会计组织的影响程度。根据调查结果，作者能够提出几项建议，以提高这些国家预算使用机构的会计组织效率，这也应该提高这些机构的业绩。关键词:会计组织，国家预算，胡志明市。JEL分类:M00、M41、M40

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Journal of Accounting Auditing and Finance BUSINESS, FINANCE-

CiteScore

4.20

自引率

7.10%

发文量

期刊介绍： The Journal of Accounting, Auditing, and Finance (JAAF) is committed to publishing high quality studies in accounting and related fields. Papers on accounting issues relating to developing in other fields such as finance, economics, and operations are also welcome. Empirical, analytical and experimental works of all varieties and paradigms, normative as well as positive, will be considered, provided they significantly contribute to the advancement of our knowledge in accounting. Manuscripts submitted should contain original unpublished research and should not be under consideration for possible publication elsewhere.