{"title":"SỰ HÀI LÒNG CỦA NHÂN VIÊN KẾ TOÁN VÀ HIỆU QUẢ CÔNG VIỆC TRONG MÔI TRƯỜNG LÀM VIỆC TẠI NHÀ: NGHIÊN CỨU TRONG BỐI CẢNH ĐẠI DỊCH COVID - 19 INDIVIDUAL SATISFACTION AND JOB PERFORMANCE OF ACCOUNTANT IN WORKING FROM HOME CONTEXT: A STUDY IN COVID - 19 PANDEMIC ENVIRONMENT","authors":"","doi":"10.59006/vnfa-jaa.0420238","DOIUrl":"https://doi.org/10.59006/vnfa-jaa.0420238","url":null,"abstract":"The Covid - 19 pandemic is happening and affecting most areas of society. The study focuses on the relationship between satisfaction and job performance of accountant in the context of working from home. This work uses survey approach for collecting empirical data. Based on data from 100 people in the fields of accounting and auditing in Vietnamese enterprises who have done working from home method, PLS analysis results show that satisfaction of accountant has a positive impact on job performance, working environment has a positive or negative impact on job performance and work pressure is a factor that negatively affects the job performance of accountants in working from home context. Our findings suggest some managerial implications to improve the performance of accountant in working from home context. Keywords: job satisfaction, accountants, work from home, Covid -19 JEL Classification: M00, M40, M49","PeriodicalId":47160,"journal":{"name":"Journal of Accounting Auditing and Finance","volume":"73 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134959613","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Các nhân tố ảnh hưởng đến chất lượng thông tin trên báo cáo tài chính của các các đơn vị sự nghiệp y tế trên địa bàn thành phố Hồ Chí Minh Factors affecting the quality of information presented in financial reports of Healthcare public non-business units in Ho Chi Minh City","authors":"","doi":"10.59006/vnfa-jaa.04202312","DOIUrl":"https://doi.org/10.59006/vnfa-jaa.04202312","url":null,"abstract":"The purpose of this research is to identify and measure the level of impact of several factors on the quality of information presented in financial reports of Healthcare public non-business units in Ho Chi Minh City. For this research, the author utilized both qualitative and quantitative methods to construct and inspect the research model. Results suggested that there were 5 factors affecting the quality of information presented in financial reports of those public units, including Accounting Information system, Financial mechanisms, Quality of data, Managers’ commitments, and Skill level of Accountants. Keywords: Financial reports, Quality of information, Public non-business unit, Healthcare. JEL Classification: M00, M40, M49","PeriodicalId":47160,"journal":{"name":"Journal of Accounting Auditing and Finance","volume":"107 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134959614","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Giải pháp hoàn thiện công tác kế toán cho các doanh nghiệp hoạt động trong lĩnh vực nhà hàng ở Việt Nam\u0000Solution to complete accounting for businesses operated in restaurants in Vietnam","authors":"","doi":"10.59006/vnfa-jaa.04202322","DOIUrl":"https://doi.org/10.59006/vnfa-jaa.04202322","url":null,"abstract":"Restaurant is a business that is both service and production. Restaurant accountants therefore must also combine these two fields in accounting and bookkeeping. Restaurant accounting is a rather difficult task because of the diversity of this field as well as requiring meticulousness and detail.\u0000Keywords: restaurant accountant.","PeriodicalId":47160,"journal":{"name":"Journal of Accounting Auditing and Finance","volume":"33 1","pages":""},"PeriodicalIF":1.4,"publicationDate":"2023-05-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89434629","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}