Factors affecting the accounting information quality in commercial enterprises in Hochiminh City
Huynh Xuan Hiep, Nguyen Dong Phuong, Nguyen Chi Cong, Dinh Thanh Cung
Citation: Proceedings of the 2021 International Conference on Research in Management & Technovation, Vu Dinh Khoa, Shivani Agarwal, Gloria Jeanette Rincon Aponte, Nguyen Thi Hong Nga, Vijender Kumar Solanki, Ewa Ziemba (eds). ACSIS, Vol. 28, pages 151–155 (2021)
Abstract. The accounting information quality has become an urgent need in the whole society and all fields. In particular, the accounting information quality in trading companies is being paid attention to. To achieve this goal, it is necessary to have studies to understand the factors, as well as the extent to which these factors affected the accounting information quality. To conduct the research, the authors have used a combination of qualitative and quantitative research methods. Research results have pointed out that 5 factors affecting the accounting information quality in trading companies in Hochiminh City, which are the Involvement of managers (QT), Tax policy (TU), qualification of accountants (TD), Application of information technology (CN), and Internal control system (KS).
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