Affecting of factors on the quality of accounting information in public Universities in Ho Chi Minh City
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tramnth@hcmute.edu.vnKeywords:
Accounting staff, accounting manager, information technology, working environment, legal document system, consultants, administrators, accounting informationAbstract
Accounting information is a powerful tool in providing complete and timely information for the leaders of public universities to perform their economic and financial management. The purpose of this study is to investigate the effect of factors accounting staff, accounting manager, information technology, working environment, legal document system, consultants, administrators on the quality of accounting information in public universities in Ho Chi Minh City. This study uses a sample of 113 employees of the accounting department including managers, vice-managers, accountants and experienced accounting experts working in 22 public universities in Ho Chi Minh City. The findings of the research pointed out two factors that significantly affect the quality of accounting information in public universities in Ho Chi Minh City, the most influential is the accounting manager, followed by the legal document system.
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