影响胡志明市地区卫生事业单位财务报表信息质量的因素影响了胡志明市卫生事业单位财务报表信息质量的因素

IF 1.3 Q3 BUSINESS, FINANCE

Journal of Accounting Auditing and Finance Pub Date : 2023-05-15 DOI:10.59006/vnfa-jaa.04202312

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引用次数: 0

摘要

本研究的目的是确定和衡量几个因素对胡志明市医疗保健公共非商业单位财务报告中信息质量的影响程度。在本研究中，作者采用了定性和定量相结合的方法来构建和检验研究模型。结果表明，影响公共单位财务报告信息质量的因素有5个，分别是会计信息系统、财务机制、数据质量、管理者承诺和会计师技能水平。关键词:财务报告;信息质量;公共非业务单位;JEL分类:M00、M40、M49

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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

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

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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 Manuscripts submitted should contain original unpublished research and should not be under consideration for possible publication elsewhere.