Các nhân tố tác động đến chất lượng thông tin báo cáo tài chính trong các doanh nghiệp tại việt nam: góc nhìn từ lý thuyết quyền biến (contingency theory)

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Ngôn ngữ: vie

Ký hiệu phân loại: 650 Management and auxiliary services

Thông tin xuất bản: Phát triển khoa học và công nghệ: khoa học - kinh tế - luật và khoa học quản lý (đhqg tp. hồ chí minh), 2022

Mô tả vật lý: 2486-2499

Bộ sưu tập: Metadata

ID: 489652

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Chủ đề

Nghiên cứu này hướng đến mục tiêu xác định các nhân tố tác động đến CLTT BCTạp chí trong các doanh nghiệp (DN) tại Việt Nam, trong đó các nhân tố tác động được xác định dựa trên nền tảng lý thuyết Quyền biến (Contingency Theory). Dữ liệu được thu thập qua thư điện tử kết hợp với khảo sát trực tiếp và thời gian thu thập dữ liệu từ tháng 1 đến tháng 6 năm 2021. Đối tượng khảo sát bao gồm lãnh đạo đơn vị (phụ trách tài chính), kế toán trưởng và kế toán viên có kinh nghiệp làm việc tại đơn vị từ ba năm trở lên. Mẫu khảo sát bao gồm 235 DN có trụ sở chính tại ba thành phố lớn nhất của Việt Nam là TP. Hồ Chí Minh, Hà Nội và Đà Nẵng, trong đó có 92 DN nhỏ, 69 DN vừa và 74 DN lớn
26 DN đã áp dụng chuẩn mực báo cáo tài chính quốc tế (IFRS) để lập BCTạp chí và 209 DN chưa áp dụng IFRS. Giả thuyết và mô hình nghiên cứu được kiểm định bằng mô hình hồi quy bội (MLR) với sự hỗ trợ của phần mềm thống kê SPSS 22. Kết quả nghiên cứu cho thấy có bốn nhân tố tác động đến CLTT BCTạp chí bao gồm Hỗ trợ của nhà quản trị
Năng lực nhân viên kế toán
Tính hữu hiệu của hệ thống kiểm soát nội bộ (KSNB) và Vận dụng IFRS. Nghiên cứu đã góp phần hoàn thiện lý thuyết liên quan đến đo lường CLTT BCTạp chí theo phương pháp trực tiếp, làm nổi bật vai trò của lý thuyết Quyền biến trong việc tạo cơ sở nền tảng giúp diễn giải mối quan hệ của các nhân tố ngữ cảnh đến CLTT BCTC.This research aimed to identify factors that affect the financial reporting quality (FRQ) in Vietnamese enterprises, in which the affecting factors are based on the Contingency Theory. Data were collected through an email survey combined with a direct, and the survey period was from January to June 2020. We focussed on surveying CFOs, chief accountants, and accountants who had at least three years of working experience. The research sample consisted of 235 enterprises with headquarters in Ha Noi, Ho Chi Minh, and Da Nang (the three largest cities in Vietnam), in which there were 92 small enterprises, 69 medium enterprises, 74 large enterprises
26 businesses that have adopted the international financial reporting standards (IFRS) as their accounting framework for the preparation of their financial reporting, and 109 businesses that have not applied IFRS. The research model and hypotheses have been tested by Multiple Linear Regression (MLR) with the support of SPSS statistical software. The research results indicate that there are four factors significantly affecting the FRQ(:) Administrator support
Accountant competency
Internal Control effectiveness and IFRS application. The study contributes to perfect FRQ's direct method measures, highlighting the role of the Contingency Theory in creating a basic that helps to interpret the relationship of contextual factors and FRQ.

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