Research objectives Based on general theories on regulatory environment, stock listing, level of compliance with accounting law and policies, quality of human resources, tax policies a
The rationale for the research
In the era dominated by the information, the quality of information is of top concern for most organizations Information is the key factor to gain success, to enhance competitive ability, to create value and to provide services to customers Ruzevicius & Gedminaite in 2007 has pointed out that business performances depend on information’s quality and these organizations consider it as a complementary element to assist the management process and one of the core factors of organizational management.g
Accounting information is regarded as a main part of management information, managing a company's financial resources It is used to support the users to make beneficial decisions Therefore, information’s quality is a necessary factor for investors to create an efficient market and ensure the ability to make effective business decisions
Commercial banks refer to the financial institutions that carry out banking operations and other business activities under this law for profit according to Article
4 (3) of Law on credit institutions 2010 Besides their main banking activities such as taking deposits, issuing credits, borrowing loans…, commercial banks also take part in the monetary market, providing foreign exchange services and derivatives Thus, high quality accounting information is required since the users of accounting information are of diverse qualifications, following and recording accounting entries are facing difficulties during the process of changing operating model, and disclosure is more stringent compared to that of conventional businesses Hence, quality of accounting information will contribute a major part in the intended users’ decisions in using commercial banks services
Vietnam now has officially joined regional and international economic institutions such as APEC, WTO…the requirements to improve the information quality is becoming increasingly vital However, enterprises still encounter difficulties in accessing accounting information on financial reports of public
2 administration units Thus, this makes it challenging to analyze, evaluate the operation of these units This could result in the use of the state budget for improper purposes and regulations, causing waste and even corruption
Regarding the role and state of accounting information quality in organizations, it is acknowledged that this subject is present largely in businesses and is one of the determining factors in the developing process of corporations in the economic economy
Given the importance and urgency of the research matter, the author chooses the topic “Determinants of accounting information quality at commercial banks in Hanoi '' to investigate the impact of these factors mentioned above The results of this research will bring a right view about the role of factors as well as the recommendations to enhance the quality of accounting information.
Literature review
Dwi Winarni et al (2020) investigates External and Internal institutional pressure factors effects on the accounting information quality in Indonesia, the author conducted this research by analyzing these factors above by taking samples of the population in the SKPD in Sleman Regional Government The factors being experimented are external institutional factors such as coercive isomorphism pressure – pressure originated from stakeholders and regulations, and internal factors which are management commitment and human resources For the measurement of quality of financial information, the authors used four indicators namely relevance, reliability, comparability and understandability and PLS as a tool in this study This work uses quantitative methods with survey questionnaires starting from April 23,
2018 to May 5, 2018 with 88.54% respondents received and 11.64% not returned The results suggested the positive relationship between external and internal institutional pressure on the quality of accounting information, which are shown by the T-statistics value of 6.575 and 4.971, respectively
Hassan, E., Yusof, Z M., & Ahmad, K (2018) determines information is always considered essential and forms the core of any organization High quality information plays a vital role in fulfilling the requirements and minimizing the risks
3 related to the decision making process of users This research is conducted to explore factors and how they affect the information quality in the Malaysian public sector The authors propose 13 hypotheses to clarify the correlation between the factors impact on the information Data is collected through questionnaires distributed from May to September 2017, a total of 273 valid survey answers were received then being analyzed using the PLS-SEM Outcomes suggest that there are 10 factors that are proved to have influence on the data quality including: (1) continuous improvement,
(2) top management commitment, (3) information supplier management, (4) policy,
(5) innovation, (6) employee involvement, (7) teamwork, (8) training, (9) customer focus, (10) record and information management The study also suggests that organizational leadership should focus on the 10 factors that are proven to affect the information quality to improve the quality management in the organizations, thereby enhancing the quality of the public sector
Do Nguyen Minh Chau (2016) aims at finding factors that have impacts on information quality on financial statements in public educational institutions in Ho Chi Minh City This research adopts mixed methods, in which the qualitative method determines the factors and the quantitative measures the influence of these elements on financial statements quality The research model includes 7 factors: regulatory environment, economic environment, cultural environment, political environment, accounting information system, abilities of managers and employees qualifications The factors mentioned above explain 71.2% of the variance of information quality on financial reports, the other 28.8% accounted for the factors that are not discussed in this study
Pham Quoc Thuan (2016) enquiries about the factors that have effects on the information quality on financial statements in enterprises in Vietnam The author uses qualitative and quantitative methods to construct the model of 10 factors: stock listing, external audit, training, governance support, accounting software quality, the efficiency of internal control systems and employees qualifications The sample size is 292 non-financial enterprises, in which 269 are appropriate However, the thesis still exists some limitations as the author only focuses on internal factors The adjusted R square is 0.726 indicates that the independent variables in the model
4 explain 72.6% of dependent variables; nevertheless, the remaining 27.4% has not been determined whether it is due to errors or factors that are not mentioned in the study.
Research objectives
Based on general theories on regulatory environment, stock listing, level of compliance with accounting law and policies, quality of human resources, tax policies and accounting information quality, this research focuses on investigating the influence of the factors mentioned above on the quality of information in commercial banks in Hanoi Hence, the study proposes some recommendations to enhance the quality of financial statements.
Research objects and and research scope
Research objects: The objects of the study are the impact of Regulatory environment, Stock listing, Level of compliance accounting law and policies, Quality of human resources and Tax policies on Accounting information quality
- In terms of locations: the study focuses on commercial banks operating in Hanoi
- In terms of the time period: in the year 2024
Research questions: The research is carried out to answer the following questions:
- Which determinants have influence on the accounting information quality at commercial banks in Hanoi? To what extent do the determeninats affect the accounting information quality?
- How are the determinants and accounting information quality measured?
- What improvement does the commercial banks need to enhance accounting information quality?
Research methodology
The author uses qualitative methods to summarize previous research on related topics to identify the gap and propose a suitable research model Then, the survey
5 method is carried out to collect statistics through questionnaire answers of respondents, and answers are classified into different variables in the research model After that, the author uses descriptive statistics to analyze the qualitative variables, for quantitative variables, the data is denoted and then processed through SPSS software to test the relationship between variables Lastly, the author performs some tests to establish the most suitable model and make conclusions about the correlation of factors.
Contribution of the research
To my best knowledge, there is much existing research that studies the relation between factors and quality of accounting information both in and outside of Vietnam However, most studies focus only on the impact of internal factors to quality of information in organizations Therefore, in this study the author will inherit some features of previous studies’ results about the internal factors and also focus on analyzing both how the external factors, specifically institutional factors, and the internal factors – human affecting the accounting information quality in commercial banks in Vietnam
In terms of academic perspective, this study determines five elements affect accounting information’s quality by qualitative and quantitative approaches, in which tax – a new characteristic factor of the Vietnamese economy in general and enterprises in particular From a practical perspective, this research will provide empirical evidence on the impact of determinants on the quality of accounting information at commercial banks in Hanoi This proves that information’s quality plays an important role in commercial banks’ performances
Thus, the study will bring valuable contribution to businesses by suggesting resolutions to commercial banks in order to improve the quality of accounting information.
The structure of the research
This study consists of 5 parts:
LITERATURE REVIEW ON THE DETERMINANTS OF
International studies
The review of literature for the effects of factors on the quality of accounting information delivers strong debate among researchers in different countries
Retno Yuni Nur Susilowati & Slamet Sugiri (2021): investigates the impact of institutional factors on accounting information quality by investigating Asian countries because of their diverse institutional characteristics The sample includes developed countries (Japan), developing countries namely India, Philippines, Malaysia, and Indonesia, and emerging countries Also, Asian countries have diverse levels of accounting enforcement, investor protection and corporate governance The sample are non-financial companies data ending on December 31 in the period from
2008 to 2020 After collecting and analyzing these samples, the authors indicate four main points:
- The higher the difference in accounting standards, the lower the accounting information quality
- The implementation of accounting and auditing standards does not increase substantially the accruals quality, relevance, or lower earnings management
- Investor protection drastically influences the accruals quality and earnings management but does not significantly affect the relevance characteristic of financial reports
- The corporate governance impacts on the accruals quality are noticable but are not significant on the relevance of accounting information and the profits management activities
Hongjiang Xu et al (2003) studies the essential factors that have an impact on information quality in accounting information systems (AIS) and their relationships with stakeholders and information outcomes quality The author carries out case studies in seven Australian enterprises of which four of them were large and the other three were small to medium enterprises (SMEs) Each case was to obtain the perception of the viewpoints of the survey takers from each organization to see what
8 are considered to be the factors that might ensure the data quality in AIS The results suggested there are twenty six factors that might affect the data quality in AIS Together with the documents obtained from the companies, the author interviews employees, records and writes down the information then enters in NUDIST – a software for analyzing qualitative data The results showed that the top three vital factors that contribute to quality in accounting information system are: (1) top management commitment, (2) the nature of the accounting information systems, and
(3) input controls However, this research did not mention much of the effects of external factors on the accounting information’s quality
Dante J et al (2017) addresses the question about the association of accounting information and factors in relation to economic instability, and about the problem whether earnings management could be explained by annual inflation or other financial indexes This research is based on samples totaling 2,368 observations of companies listed on the main stock exchanges of four Latin American countries namely Brazil, Chile, Mexico, and Peru during the period 2010-2016 The authors analyzed the accounting information quality in terms of earnings management and economic instability measured by using the inflation or annual volatility in stock trading in the corresponding countries The results indicate that the greater economic instability, the more strongly accounting choices were used to manipulate data, possibly to achieve the employees’ goals
Dadang Suwanda (2015): identifies the influence of implementing SAP and other factors, namely quality of organizational commitment, human resources, internal control system, and utilization of information technology on the quality of the financial reports in Indonesia Data were measured using a 5-point Likert scale Results showed that all five elements mentioned above simultaneously have a positive effect on the statements with 68.4% Partially, only SAP Implementation has significant impact, the others do not or do influence but not significantly affect the government financial reports
There are still other studies that do not provide strong evidence to investigate the impact of factors on accounting information quality, the table below is a summary of the previous international studies:
Table 1.1 Summary of previous international research on the impact on factors on accounting information quality
Year Author Sample Dependent variables
Asian countries include developed countries, developing, and emerging countries
Differences in national accounting standards with IFRS
Enforcement of accounting and auditing standards
& Vera P companies listed stock exchanges of four Latin American countries during
People in the area within the County and City
Government and Development Coordination Agency Region
Application Government Accounting Standards (SAP)
7 Australian organizations of which 4 were large enterprises and 3 are small to medium enterprises (SMEs)
The nature of the accounting information systems
Vietnamese studies
Determining the effect of factors on accounting information quality is extremely essential as it helps organizations to manage and improve their financial information and statements Therefore, this topic always gains a lot of attention from both international and Vietnamese scholars
Ho Thuy Tien & Hoang Manh Khanh (2020): determines factors affecting the transparency of information in listed companies on the Vietnam stock exchange This took place in 300 companies on the stock market in 2018, except for enterprises operated in fields of banking and finance, securities and insurance The data are analyzed using the OLS method to test hypotheses and estimate the regression model Results imply that finance factors such as company size, asset utilization ratios, auditing companies and governance factors – concurrent positions of Chairman of the board (COB) and Chief executive officer (CEO) have impacts on information transparency in listed enterprises in the Vietnam stock market
Le Hoang Van Trang, Vo Van Hien , Nguyen Hoang Tho (2020) investigates the influence of internal factors on accounting information quality on
12 financial reports of listing companies in Ho Chi Minh city This research used qualitative methods through discussion, interviews, and the use of saturation points Research subjects are around 12 to 15 samples who are finance and accounting experts, and university lecturers (draft discussion), accountants and managers working at listed companies (official discussion) Then, using a quantitative method to test the model Results show that there are four of seven factors affecting the quality of financial reports of listing firms, including accounting department, managers, accounting documents and tax
Nguyen Xuan Hung (2016) identifies elements that have effects on the relevance of information quality on financial reports The author used a mixed method, in which a qualitative method helped to identify the factors and a quantitative method measured the impact of these factors Research model included four constituents: external audit, stock listing, tax pressure and accounting software Factors referred above account for 71.2% variance of financial statements information, the remaining 28.8% is attributed to other factors which are not mentioned in this study
Table 1.2 Summary of previous Vietnamese research on the impact on factors on accounting information quality
Year Author Sample Dependent variables
300 companies listed on stock market in 2018
Concurrent positions of BOC and CEO
12 to 15 samples who are accountants and managers working at listed companies
Information quality on financial reports
Discussing case studies with people in charge of auditing & accounting department, IT department, internal control, lectures, managers in big4 nad non-big enterprises
Research gap
From the analysis of previous research , some gaps are determined as follows:
Firstly, there has been very few studies taking up samples in commercial banks Commercial banks have different characteristics in comparison with other industries; thus, the impact on accounting information will differentiate significantly This could be due to the fact of lacking information because of disclosure regulations, so it is hard to conduct research in this field
Besides, only few previous Vietnamese studies focus on investigating the effects of external factors on information quality Instead, researchers normally conduct research about internal factors as they believe that these are the inputs for information on financial reports However, in Vietnam, organizations are heavily influenced by external factors, especially legal regulations Therefore, they cannot
15 give a comprehensive view of the influencing factors on accounting information quality
This chapter has brought a comprehensive view of the research related to information financial reports inside and outside of Vietnam Through the summary, the author has identified the gaps and selected research objectives This review is the basis for determining the core definitions of related factors, developing hypotheses and providing research orientation Unlike foreign studies that mostly focus on internal factors, Vietnamese research mainly investigates the relation between external factors and information quality Based on that in this groundwork, the author will try to limit the gaps and make contribution to this research field
THEORETICAL FRAMEWORK ON THE DETERMINANTS
Theoretical basis of accounting information
There is no single concept to define the term “information”, instead its definition varies according to the field of references In Gelinas and Dull (2008) study, information is the transference of knowledge that enhances human understanding In terms of philosophy, information is the reflection of nature and society through words, signals, images…or through all means affect human insight (Floridi, 2011) In common sense, information is events, ideas, or judgements that increase man perception, which is formed through the process of communication (Doan, 2001) In this research, the author will focus on information in terms of accounting and finance According to Barbara Holland (2023), information is any data that relates to one’s financial status and can give a picture of an enterprise's past, current and future performances
Regarding the accounting field, as stated by AICPA in 1970, accounting information is quantitative materials, basically financial information that relates to financial entities towards making business decisions In Law on Accounting 2015, accounting information includes economic and financial information in form of value, objects and working hours In the perspective of financial accounting, it is defined as economic and financial information presented on financial statements for intended users in the accounting unit It is essential in planning the resources needed to conduct future activities and risks may occur to serve the purpose of summarizing, evaluating, and controlling the efficiency and effectiveness of allocation and management of organizations' resources (IPSASB, 2014) In short, accounting information is a system of data, numbers, and transactions among business entities that acts as a liaison for management and operational systems, helping companies to avoid financial risks, ensure the accuracy of information and improve business efficiency
Similar to information, the definition of quality also varies depending on different fields and research objects According to the International Organization for Standardization (ISO 9001), quality is the ability to adapt requirements of the totality of features and characteristics of a product or service; or in simpler words, one can say that “customer satisfaction”, “zero errors'', “a degree of excellence” Deming
(1968) pointed out quality is measured by the satisfaction, if a customer dissatisfied with a merchandise, no matter how good it is, it still be considered as a poor-quality product Sahney & et al (2004) stated that quality is the customer's satisfaction and the need to create satisfaction of goods and services In terms of investment, as stated by CFA Institute, quality is represented for enterprises features and is an indicator for business success and raising stock price
In the economic field, data quality is the ability to meet the needs of users with a view to gaining insight into business performances, assisting them to make beneficial decisions, and achieving companies’ strategic goals In accordance with the harmonization view between IASB & FASB (2010), the common objective of preparing financial reports is to provide information for existing and potential investors, creditors in making decisions on providing financial resources to an entity
2.1.3 Definition of quality of accounting information
Traditionally, information quality is normally described based on accuracy However, these days, research and practice imply that quality should be defined beyond accuracy and should encompass multiple dimensions In 1999, a widely accepted definition of accounting information quality is that data fit for use by consumers presented by Huang et al Jonas and Blanchet (2000) defined financial reporting quality as financial statements that present truthful and transparent information that are not designed to confuse or mislead users An alike definition was provided by Tang et al (2008) where they described accounting information quality as the extent to which the financial reports provide true and fair information about the underlying performance and financial position of the reporting entity Biddle et.al
(2009) stated financial reporting quality as the precision with which financial reporting conveys information about the firm’s operations
Information quality has also been mentioned in reports of Vietnam and international professional organizations namely VAA, FASB, IASB; regulations of the government ( Economic Law, Commercial Law…) and in studies about quality of information As stated in the Concepts No.08 in Conceptual Framework of FASB
(2010), information is defined to be useful if it is beneficial for existing and potential investors, lenders, and creditors for making decisions about the reporting entity on its financial reports Useful information is likely to possess qualitative characteristics like relevance and faithful presentation The quality is improved if information is comparable, timely, understandable, and verifiable (IASB, 2010) In this research, the author decides to choose characteristics of information issued by FASB & IASB as they are highly convergent and were referenced by previous studies
Fundamental qualities of accounting information
Relevance: Relevant financial information has the ability to influence the decisions undertaken by users, even if certain users choose not to utilize it or are already aware of it from alternative sources Financial information can affect decisions if it has predictive value, confirmatory value, or both Predictive value of financial information arises when it can be used as an input in processes employed by users to predict future results It is not necessary for financial information with predictive value to be a precise prediction or forecast Users make use of financial information with predictive value to form their own predictions If financial information provides feedback about previous evaluations, then it has confirmatory value Predictive value and confirmatory value of financial data are unrelated (IASB,
Faithful Representation: financial reports presentation must be complete, neutral, and free from error
- Complete: A complete description consists of all necessary information in order to give users better understanding about the phenomenon being described, including all explanations and depictions For some items, a
19 comprehensive depiction may also require explanations of significant facts about the quality and nature of the items, factors and circumstances that might affect their quality and nature, and the process used to determine the numerical depiction (IASB, 2010)
- Neutral: A neutral depiction should be selected or presented without bias financial information A neutral representation is not biased, emphasized, weighted, or altered to raise the probability that users will receive financial information in a favourable or unfavourable way (IASB, 2010)
- Free from error: Faithful presentation does not necessarily indicate accuracy in all respects Free from error means there are no errors in the description of the phenomenon, and that the process used to provide the reported information has been selected and implemented without errors in the process In this context, “zero error” does not mean perfect accuracy in all aspects A faithful representation, by itself, does not always result in useful information (IASB,
Enhancing qualities of accounting information
- Compatibility: Users’ decisions involve choosing between alternatives; thus, information will be useful if it can be used to compare with similar information about the same entity for another period or date or about other entities Comparability is not uniformity Consistency may relate to compatibility, but not the same Consistency refers to the use of the same methods for the same items from period to period or in a single period within an entity Comparability is the goal; consistency helps to achieve that goal (IASB, 2010)
- Verifiability: helps to ensure users that information faithfully represents economic events it designs to present Verifiability means that different knowledgeable and independent observers could reach consensus, although not necessarily complete agreement, that a particular description is a faithful representation Verification can be direct or indirect Information must be verified both in quantity and value (IASB, 2010)
- Timeliness: information is available by the time users make decisions Generally, old information tends to be less useful, and if the reporting process
20 is delayed, the information loses its relevance However, some information may remain useful after the end of the reporting period as users need to identify and evaluate trends (IASB, 2010)
- Understandability: Classifying, characterizing and presenting information clearly and concisely makes it understandable Some phenomena are inherently complex and cannot be made easy to understand Excluding information about those phenomena from financial reports might make the information in those financial reports easier to understand; however, this will make the reports incomplete and misleading (IASB, 2010).
Theories on the impact of factors on the quality of accounting information 20 1 Asymmetric information theory
Three economists were particularly influential in developing the theory of asymmetric information: George Akerlof, Michael Spence, and Joseph Stiglitz in the 1970s In a paper titled "The Market for 'Lemons': Quality Uncertainty and the Market Mechanism," Akerlof made his initial arguments regarding information asymmetry According to Akerlof's claim in this paper, car sellers have an incentive to sell inferior products without lowering the price to make up for the inferiority because they have access to different information than car buyers He used the term
“lemons” to refer to bad cars Hence, sellers of good cars cannot get better prices than average market prices for their products and gradually withdraw from the market In this paper, Akerlof wanted to prove that when there is asymmetric information, transactions can hardly be performed
Michael Spence in 1973 developed “Signaling” theory when he conducted research on the labour market He wrote a paperwork “Job-Market Signaling” to discuss the process of assessing applicants through their qualifications in recruitment
In simpler words, when the employers cannot know the exact abilities of candidates and the applicants who want to find a job need to give signals to the recruiter, which is the qualifications Thenceforth, “Signaling” is a term based on asymmetric information theory to describe when a party provides useful information to the other party to reach a certain goal
Basically, asymmetric information happens when one party in an economic transaction has more information about the goods and services than the other This theory is applied to Regulatory environment and Tax policies factors As poor-quality information and lack of materiality will lead to limitations in performances of Government supervisory activities; therefore, being subject to specific legislation imposed by the Constitution may minimize business risks and enhance the transparency of accounting information
This theory arises from the rights between principals and agents Shareholders, owners (principal) hire and entrust the work to the board of managers, staff in different departments (agent) through a contract The agents will have enough authority to complete the assigned goals However, the principal cannot ensure that the agent works for the owners’ value, instead they may take advantage of their power as a benefit to achieve their own interests The theory indicates that if the owners and agents both want to maximize their interests, there is reason to believe that agents will not always try to act in the best interests of shareholders’ wealth (Jesen & Meckling, 1976)
Also, conflicts will arise when there is asymmetric information between the principal and the agent; thus, there will be needs for agents under the supervision of owners and a way to encourage agents to maximize owners wealth Nevertheless, this is a problematic matter as it will increase in expense the agency costs All other things being equal, agency costs will decrease if there is no asymmetric information; therefore, publishing information will minimize agency costs (Céline Michailesco,
2010) Requirements for financial information from the shareholders as well as the finance market have put pressure on providing high quality information Based on this theory, the author believes that stock listing has an impact on the quality of accounting information
In recent years, empirical research has been conducted aiming at explaining the diversity of management accounting methods by using contingency theory
Researchers have applied this theory to demonstrate dimensions of an accounting system in relation to contextual variables (Emmanuel et al, 1990)
The contingency approach to management accounting is based on the assumption that there is no specified accounting system appropriate for all organizations in any circumstances Indeed, contingency theory indicates that a particular feature of an accounting system depends on a particular case within the organization The effectiveness and efficiency of that system completely depends on external and internal factors in the enterprises The contingency theory specifies that business environment, technology, organizational structure and culture will determine the accounting system in a corporation (Chenhall, 2003)
Contigency theory gives the author an idea about the effects of factors such as Level of compliance to accounting law and policy and Quality of human resource on accounting information, creating a basis for the content presented in the next chapter.
DATA AND METHODOLOGY FOR EXAMINING THE
Research method
To determine and measure factors impact on accounting information quality in commercial banks in Hanoi, this research uses mixed method including qualitative and quantitative methods.
Qualitative method
This method will give the author an overview of previous studies, related theories about the impact of factors on the quality of accounting information Hence, developing research model, official survey questionnaires and scales to measure each theoretical concept Likert 5-point scale was used to demonstrate the level of agreement of statements, in order to measure the influence of factors are regulatory environment, tax policies, stock listing, quality of human resource, and level of compliance to accounting law and policies on dependent factors
Inherited from the previous studies of Suwanda (2015), the scales is developed as below:
This scale consists of 4 components, namely
- Relevance: denoted as RLV, measured by 4 variables:
Table 3.1 Accounting information quality measurements - Relevance Accounting information quality - Relevance Measurements
RLV.EVA Accounting information allows users to evaluate events happened in the past 5 – point Likert scale
Accounting information enables users to predict future performances based on past and present events
Accounting information is reported and made available to users by the time users making decisions
Presentation of financial accounting information must be complete, financial statements should not exclude any events that might affect users’ decision-making
- Reliability: denoted as REL, measured by 3 variables:
Table 3.2 Accounting information quality measurements - Reliability Accounting information quality - Reliability Measurements
Accounting information that describing transactions and events must be presented fairly and truthfully
REL.VER Accounting information presented in financial statements can be easily verified 5 – point Likert scale
REL.GOAL Accounting information is prepared on the common goal of information users 5 – point Likert scale
- Comparability: denoted as COMP, measured by 2 variables:
Table 3.3 Accounting information quality measurements - Comparability
Accounting information quality - Comparability Measurements
Information users can use financial reports to evaluate financial status, financial performances of the enterprises
Measuring and presenting impact of transactions and events must be performed consistently within the organizations, in the same period
Users can compare financial statements of different periods to determine financial trend and performance of the entity
- Understandability: denoted as UND, measured by 4 variables:
Table 3.4 Accounting information quality measurements - Understandability Accounting information quality - Understandability Measurements
UND.FS Users can understand information presented in the financial statements
UND.CONV Symbols and presenting method are convenient to financial reports users
UND.COM Users have sufficient information about the operating activities of reporting entity
UND.ENV Users have sufficient information about operating environment of reporting entity
Factors measurements including 5 factors, measured by 18 variables:
Table 3.5 Factors measurements Factors measurements
Strict regulatory compliance ensures accounting information accuracy and transparency
Stable regulatory environment ensures data accuracy
Regulatory environment is suitable for the nature of operation of business
Prioritizing the application of tax policies in accounting will facilitate tax declaration and finalization
Tax policy regulations have no influence on the entity’s adoption of accounting method
Tax policies affect the quality of organization’s accounting information
The entity must adjust figures according to tax recommendations at the end of accounting period
Tax authorities often put pressure on the processing and representation of accounting information on financial statements
Is being listed on the stock exchange enables information to be disclosed transparently, effectively and accessible to more users?
Level of compliance to accounting law and policy
Accounting transactions and events are recorded based on accrual basis
Accounts system is classified reasonably and fully reflecting the accounting objects in the unit
Accounting vouchers system is complete and suitable for the entity’s needs
Accounting books are clearly specified and convenient for recording and preparing financial statements
Accountants fully comprehend accounting standards and regime
Accountants have abilities to apply accounting standards into practice
Accountants understand the entity’s business characteristics and procedures
QHM.ECO Accountants fully comprehend economic operations of the entity
Research model
To visualize the impact of factors on accounting information quality, the author demonstrates the relationship among variables using the diagram below:
Figure 3.1 The model of the relationship among variables
To assess the influence of factors on quality of accounting information, the model is established as:
AIQ= β0 + β1.CPL+ β2.REG + β3.TAX+ β4.QHM + β5.LISTED + ε
Level of compliance to accounting law and policy
CPL: Level of compliance to accounting law and policy
QHM: Quality of human resource
LISTED: Stock listing β0,…, β5 : Coefficient of regression
Quantitative method
After researching previous studies investigating the impact on accounting information quality, an applicable data collecting method for the survey is a detailed questionnaire The survey used a questionnaire with closed questions with five levels The structure includes two main parts:
Part 1: General information about the respondents
- Statistical information: years of experience, positions, professional qualifications
In this section, the author inquires the survey takers on their level of agreement with the statements in each question about the impacts of factors on the quality of accounting information in commercial banks in Hanoi Research variables are measured using a 5-point Likert scale, specifically:
Each question is designed to represent a criterion for evaluating the level of agreement of survey subjects, which allows the respondents to express different viewpoints on the factors affecting the quality of accounting information in commercial banks in Hanoi; hence, allowing the author to investigate and measure the level of impacts of these elements
The study uses a research sample of commercial banks in Hanoi, Vietnam Subjects for collecting data are heads and deputies, accounting department managers, staffs currently working at commercial banks in Hanoi Banks of the survey takers working are mainly Agribank, Techcombank, MB-Bank, Viecombank, The survey is created using Google form and built anonymously to maximize the truthfulness of the respondents' answers To achieve the proposed sample size, questionnaires were sent online through forums, social media or directly sent to respondents After receiving the survey link, respondents will access and fill in the form then submit to send back to the author
Sample size (n) is the necessary number of observations needed to be collected to achieve certain reliability According to J.F Hair et al (1998), in order to analyze EFA, sample size must be at least five times as many as the statements mentioned in the scale above In this research, the number of statements is 31, so the minimum sample size needed is 31*5 = 155 observations In a total of 250 surveys being sent,
212 appropriate answers were received, this data then will be processed by using SPSS software to clarify the relation of factors
Sampling method: this study consists of 5 independent variables and 1 dependent variable, due to limited time and resources, the author obtains a simple random sampling method.
RESEARCH RESULTS OF THE DETERMINANTS OF
Descriptive statistics
To measure the impact of factors on accounting information quality and to test the research hypotheses, the author collected data through questionnaires with survey’s subjects currently working at commercial banks in Hanoi
The appropriate survey received was 212 out of 250 surveys being sent, compared to the required sample of 155, so the number of surveys for the model met the initial requirements Regarding the gender of the survey takers, 42.45% were men and 57.55% were women
Figure 4.1 Survey sample statistics by gender
In terms of position, there were 95.26% of bank staff, 2.84% were heads and deputies, and the remaining 1.90% were accounting department managers
SURVEY SAMPLE STATISTICS BY GENDER
Figure 4.2 Survey sample statistics by position
Regarding working experience, 64% of the respondents have been working in the field of accounting for less than 3 years People with experience from 3 to 5 years accounted for 20%, and the remaining were employees with more than 5 years experience
Figure 4.3 Survey sample statistics by working experience
Staff Accounting managers Heads and deputies
SURVEY SAMPLE STATISTICS BY WORKING
Less than 3 yearsFrom 3 to 5 yearsMore than 5 years
Testing the reliability of research model
To evaluate the reliability of the research scale, the author used the Cronbach Alpha coefficient The scale is considered to be acceptable if the adjusted variable correlation coefficient is 0.3 or more, and Cronbach has a value from 0.6 to 0.95 (Pham Quoc Thuan, 2016)
4.2.2 Testing results for dependent variables
In this research, the dependent variable – Quality of accounting information includes four components: relevance, reliability, comparability and understandability Cronbach Alpha values for each element are presented in the table below Overall, the values are quite high, varying from 0.763 to 0.791, and the Corrected Item – Total Correlation values are all higher than 0.3; thus the scale of the dependent variable meets the requirements
For the Understandability component, the author must exclude the UND.FS variable to ensure the reliability of the measurements as the Corrected Item – Total Correlation is less than 0.3, as well as reduce the Alpha from 0.763 to 0.681
Table 4.1 Table of evaluating the reliability the scale of dependent variables
Scale Variance If Item Deleted
Cronbach Alpha If Item Deleted Relevance (RLV), Alpha = 0.791
RELIABILITY ANALYSIS SCALE – NO OF SAMPLES : 212
4.2.3 Testing results for independent variables
This study consists of five independent variables namely: Regulatory environment, Tax policies, Stock listing, Level of compliance to accounting law and policy, and Quality of human resource, in which Stock listing is a dummy variable Therefore, the author conducts Cronbach to test the reliability on the remaining 4 variables
The analysis shows that all independent variables have high Cronbach values, from 0.754 to 0.847, also the Corrected Item – Total Correlation of all items is higher
41 than 0.3 (from 0.543 to 0.703) It can be concluded that the scale of five independent factors is reliable and meets the requirements
Table 4.2 Table of evaluating the reliability the scale of independent variables
Scale Variance If Item Deleted
Cronbach Alpha If Item Deleted Regulatory environment (REG), Alpha = 0.754
Level of compliance to accounting law and policy (CPL), Alpha = 0.809
Quality of human resource (QHM), Alpha = 0.794
RELIABILITY ANALYSIS SCALE – NO OF SAMPLES : 212
EFA exploratory factor analysis
According to Hair, et al (2006), to analyze EFA the research sample must be five times as much as the observations; thus, in this study the author must use 31*5
= 155 observations The number of surveys collected were 212, so the requirements for the sample size are met
Additionally, Nguyen (2011) pointed out that one of the conditions to carry out the EFA analysis is that variables must be related to each other, which is verified through using KMO and Barlett test However, this test is only conducted on independent variables as the characteristics of dependent factors are strongly correlated with each other, so EFA cannot be carried out
Table 4.3 KMO and Barlett's Test for Independent variables (1)
KMO and Bartlett's Test Independent variables
Kaiser-Meyer-Olkin Measure of Sampling Adequacy 0.754
The Barlett’s test indicates the value of Sig is equal to 0.000 < 0.500, and the KMO test results show a value of 0.754 > 0.5, so the conditions for the scale of relationship of measured variables are satisfied
Total variance explained for independent variables:
The table below demonstrates there are four factors extracted at initial Eigenvalues at 1.959 and 66.889% of cumulative extraction sums of squared; however, in the rotated component matrix, QHM.ACS appears on both component 2 and 3, so this variable need to be remove from the scale
Table 4.4 Factors and Total variance explained of independent variables (1)
Component Initial Eigenvalues Extraction Sums of Squared
Rotation Sums of Squared Loadings
Extraction Method: Principal Component Analysis
Table 4.5 Rotated component matrix of independent variables (1)
Extraction Method: Principal Component Analysis
Rotation Method: Varimax with Kaiser Normalization a a Rotation converged in 5 iterations
After excluding the QHM.ACS variable, the remaining variables are put through the second EFA analysis
Table 4.6 KMO and Barlett's Test for Independent variables (2)
KMO and Bartlett's Test Independent variables
Kaiser-Meyer-Olkin Measure of Sampling Adequacy 0.768
The result indicates the value of Sig is equal to 0 < 0.5, and the KMO test results show a value of 0.768 > 0.5, so the conditions for the scale of relationship of measured variables are met
Table 4.7 Factors and Total variance explained of independent variables (2)
Component Initial Eigenvalues Extraction Sums of Squared
Rotation Sums of Squared Loadings
Extraction Method: Principal Component Analysis
Based on the table above, there are four factors extracted with Eigenvalues of 1.830 > 1, so these factors summarized the information of 15 observed variables in the EFA analysis The total variance explained by these elements is 65.838% > 50%, meaning that the four extracted factors explained 65.838% of the variance of variables in EFA analysis
Table 4.8 Rotated Component matrix of independent variables (2)
Extraction Method: Principal Component Analysis
Rotation Method: Varimax with Kaiser Normalization a a Rotation converged in 5 iterations
The matrix classified the factors into four components, all of which have Factor Loading higher than 0.5 indicating that all of the observations are significant in the research model
CONCLUSIONS AND RECOMMENDATIONS TO IMPROVE
Conclusions of research results
This research was conducted aiming at accomplishing initial goals including investigating and measuring the effects of factors on the quality of accounting information in commercial banks in Hanoi Data is collected through survey questionnaires with survey takers who are bankers currently working in commercial banks The results are achieved as:
With the goal of determining factors influencing the accounting information quality, there are 5 elements included: (1) Regulatory environment; (2) Tax policies;
(3) Stock listing; (4) Level of compliance to accounting law and policy; (5) Quality of human resource
With the goal of measuring the impact of factors on the accounting information quality, results show that Tax policies has the greatest impact (β= 0.372), followed by are Level of compliance to accounting law and policy (β=0.325), Quality of human resource (β= 0.238), Stock listing (β= 0.220), and the least impacting element is Regulatory environment (β= 0.006) The relationship of this factor to the quality of accounting information is explained by the fact that in countries where tax authorities are considered the main users of financial information, the provision of high quality accounting information does not attach importance However, in Vietnam, tax authorities are still regarded as the main users of financial statements Although the difference between tax and accounting has been confirmed through VAS 17 - Corporate income tax standards, the results from interviewing with experts, and surveying at businesses shows that most organizations admit that applying tax regulations in accounting work will help the tax declaration and finalization be more favorable Additionally, tax regulations change frequently, causing accounting instructions to quickly become out of date, causing controversy and difficulty in applying accounting regulations into practice Thus, reducing tax pressure will improve the accounting information quality
In addition, this research also provided a comprehensive theoretical basis for factors, and quality of accounting information; hence, tested the validity of theories and research model, with the results indicating a positive correlation between dependent and independent factors, except for tax policies
In Vietnam, financial information quality is always a concerning issue as it gives an insight into the business operations and performances, which then directly affects investors’ decisions Therefore, this chapter will suggest appropriate policies and resolutions to enhance the quality of information in commercial banks.
Recommendations to improve the accounting information quality
According to the findings of the study, all of the factors being discussed have an impact on the information quality at commercial banks in Hanoi Based on the research results, the author proposes some suggestions to improve the quality of accounting information at commercial banks located in Hanoi
Firstly, there is a contradiction in applying the State legal document system and the accounting system This has distorted the information, leading to transparency, truthfulness and neutrality is not guaranteed Therefore, the Government needs to ensure a stable policy environment, improve the legal framework to ensure its consistency with domestic and international accounting standards At the same time, we must aim for international accounting convergence; currently, Vietnam has a roadmap to apply IFRS so businesses need to prepare carefully for this progress to enhance the consistency and transparency of accounting information
Secondly, regulatory agencies need to have a mechanism to closely monitor and strengthen internal control of commercial banks in Hanoi to ensure operational efficiency and compliance to Government law and regulations Besides, these agencies with authority to promulgate accounting law and policies need to organize seminars and discussion with accounting practitioners Accordingly, key issues in the
59 accounting field will be discussed and create a premise for enhancing the quality of financial statements in commercial banks
Finally, the Government should require compulsory disclosure of financial accounting information, and implement solutions to publicize information in these units
The situation in Vietnamese enterprises shows that this factor really exists and negatively impacts the quality of financial statements information Therefore, the author suggests that tax administrators need to change their working perspective to avoid putting pressure on businesses during the process of presenting financial accounting information Also, there should be regulations prohibiting tax administrators directly or indirectly in charge of accounting activities in enterprises; besides, enhancing training programs to broaden knowledge on accounting for staff The Ministry of Finance should deploy a hotline so that tax declarers and taxpayers can directly give feedback on the working attitude of tax officers
It is recommended to review and amend the law guiding the implementation of the Tax Administration Law The current regulations empower tax authorities to inspect and judge the adherence to accounting regulations and the accuracy and truthfulness of economic data, and this is clearly unreasonable as not all tax inspectors are knowledgeable about accounting standards and principles; thus, this leads to discrepancies in presenting accounting ìnormation
At the same time, enterprises could establish a cooperative relationship with tax authorities by actively engaging with tax authorities to address any questions or concerns, and solve issues promptly, reducing the risk of tax disputes Provide training to employees involved in tax-related functions to ensure they understand and are up-to-date on tax laws and regulations Well-trained staff are better in maintaining compliance and improving information quality
Companies listed on stock exchanges are subject to regulatory requirements that increase the transparency in financial information This indicates more stringent adherence to standards and disclosure requirements, resulting in more detailed financial reports By being required to provide additional disclosures beyond what is mandated by accounting standards, companies can provide investors with a more comprehensive picture of the company's financial status and performance
In order to achieve that, the Government can consider introducing incentives such as tax breaks or exemptions for newly listed companies, developing mechanisms to enhance access to capital for companies considering a public listing, such as venture capital funds, crowdfunding platforms, Moreover, encouraging investors and funds to invest in newly listed enterprises, and educating about the benefits of listed companies to encourage commercial banks to be listed on the stock exchange; furthermore, fostering economic growth
5.2.4 Level of compliance to accounting law and policy
Firstly, the Government should issue detailed instructions on the provisions in professional ethics standards of accounting and auditing to ensure consistency between Government Decree and Professional Ethical Standards In addition, the processing and presentation of information on the financial statements must comply with the regulations of the Accounting Standards The accounting and auditing system must be completed and issued by the Accountants and Auditors Association in accordance with international practices Legal documents on accounting and financial matters must be issued and implemented by the Government to regulate economic and financial relationships in the economy
Secondly, businesses need to ensure that accounting laws and policies are clearly conveyed to all employees in the organization and that they all understand their roles and responsibilities in maintaining compliance Banks can also develop documentation outlining procedures in line with legal documents to decrease the non- compliance
Lastly, organizations can utilize accounting software that is regularly updated to automate the procedures to reduce the probability of errors or non-compliance
With automated processes, financial data can ensure its accuracy and consistency, which is essential for adhering to accounting standards Especially, software with real-time monitoring will allow for immediate identification of any potential non- compliance issues, enabling prompt corrective action
Human resource is the vital factor in all processes Therefore, whether that information is accurate, truthful and transparent or not depends significantly on the accountants Acknowledging the importance of the role of human resource, some resolutions are recommended as:
First of all, improving the quality of accounting training: training programs need to be evaluated periodically, and adjusted after being used for a period of time The lecturer must be qualified and have the ability to research, develop scientific applications and ensure the training quality, improve professional expertise and teaching methods
Secondly, the accounting staff professional ethics will directly influence the reliability of a financial reporting Upholding ethical principles such as integrity, objectivity, and confidentiality ensures that accounting information is presented fairly and truthfully Thus, companies should provide detailed guidance on the implementation of accounting and auditing professional ethics standards to support employees to act in accordance with accounting standards and regimes
Finally, organizing training programs to develop employees skills and competency and offer professional development opportunities as seminars, workshops, Besides, enterprises can offer performance-based incentives and bonuses to reward staff for their contributions.
Limitations of the research
In addition to the contributions, this research has some limitations Despite the efforts to collect data, the author concludes that this data set is incomplete due to some restrictions:
Firstly, the author only surveyed 212 employees working in commercial banks Although these survey subjects were appropriate with the research sample size, the research sample size was still relatively small compared to the overall study Due to the time, resources constraints, the author does not have opportunities to conduct interviews with experts or practitioners in this field; thus, the scales performed in the study are only inherited from previous research
Secondly, when collecting data from surveys, the author was able to send questionnaires to certain subjects, resulting in the absence of some data Besides, the survey was performed only in Hanoi, not in the whole country Also, the author solely focuses on analyzing the perspective of financial accounting, without considering the management accounting aspect
Lastly, this study only explores the effects of Regulatory environment, Stock listing, Level of compliance accounting law and policies, Quality of human resources and Tax on Accounting information quality; however, when researching previous studies related to this topic, there are many factors that are not investigated.
Suggestions for future research
From the limitations identified above, some possible future research directions are proposed as: Research on factors affecting the quality of accounting information on management accounting aspects of commercial banks in Hanoi or in Vietnam The author hopes that in the future, there are more studies conducted to analyze the influence on accounting information quality on a larger scale with more factors
In chapter 5, the author has made conclusions about the impact of factors on accounting information quality and also suggested some recommendations to improve the quality of information At the same time, the author also stated some limitations and suggestions for future study
2 Law on Tax administration 2019 No 38/2019/QH14
3 Law on Credit Institutions 2010 (amended and supplemented) No
4 State Budget Law 2002 No 01/2002/QH11
5 Circular No 107/2017/TT-BTC on guidelines for public sector accounting
6 Circular No 161/2007/TT-BTC – Ministry of Finance pulished on December
31, 2007, about guidance on the implementation of sixteen (16) accounting standards issued under Decision no 149/2001/QD-BTC dated December 31, 2001, Decision no 165/2002/QD-BTC dated December 31, 2002, and Decision no 234/2003/QD- BTC dated December 30, 2003 of the Minister of Finance
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4 Hải Vân (2023) Càng nhiều ngân hàng lên sàn niêm yết càng minh bạch Tạp chí điện tử VnEconomy, truy cập tại https://vneconomy.vn/cang-nhieu-ngan-hang-len-san-niem-yet-cang-minh-bach.htm
5 Hoàng Trọng & Chu Nguyễn Mộng Ngọc (2008) Phân tích dữ liệu với SPSS
6 Hồ Thủy Tiên & Hoàng Mạnh Khánh (2020) Minh bạch thông tin và các yếu tố ảnh hưởng – bằng chứng thực nghiệm tại Việt Nam Tạp chí Nghiên cứu Tài chính
7 Lê Hoàng Vân Trang, Võ Văn Hiền & Nguyễn Hoàng Thơ (2020) Các nhân tố ảnh hưởng đến chất lượng thông tin kế toán trên báo cáo tài chính của các doanh nghiệp niêm yết tại Thành phố Hồ Chí Minh Tạp chí Khoa học Đại học Mở Thành phố Hồ Chí Minh, 15(2), tr.159-175
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10 Nguyễn Thị Lời (2020) Các nhân tố tác động đến chất lượng thông tin báo cáo tài chính trong các đơn vị hành chính sự nghiệp tại địa bàn tỉnh Bình Dương Luận văn Thạc sỹ Kế toán, Đại học Kinh tế TP Hồ Chí Minh
11 Nguyễn Xuân Hưng (2016) Tác động của các nhân tố bên ngoài doanh nghiệp đến tính thích đáng của chất lượng thông tin kế toán trên báo cáo tài chính Tạp chí Phát triển Kinh tế, số 27(2), tr.53-75
12 Phạm Quốc Thuần (2016) Các nhân tố tác động đến chất lượng thông tin báo cáo tài chính trong các doanh nghiệp tại Việt Nam Luận án Tiến sĩ Kinh tế, Đại học Kinh tế TP Hồ Chí Minh
13 Tạp chí kế toán (2019) Giải pháp nâng cao chất lượng thông tin kế toán trong quá trình hội nhập Tạp chí Tài chính, truy cập tại https://tapchitaichinh.vn/giai-phap-nang-cao-chat-luong-thong-tin-ke-toan-trong- qua-trinh-hoi-nhap.html
14 Trần Việt Lâm (2013) Lý thuyết người đại diện, Lý thuyết trò chơi và bài toán người đại diện vốn nhà nước tại doanh nghiệp Tạp chí Kinh tế & Phát triển, số
15 Võ Thúy Kiều (2019) Các nhân tố ảnh hưởng đến Chất lượng thông tin kế toán trình bày trên BCTC của các đơn vị sự nghiệp y tế công lập tại Thành phố Hồ Chí Minh Luận văn thạc sĩ kinh tế, Đại học kinh tế TP Hồ Chí Minh
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QUESTIONNAIRES
Xin kính chào anh/chị Hiện tại em đang làm khóa luận nghiên cứu về các nhân tố tác động đến chất lượng thông tin kế toán tại các ngân hàng thương mại (NHTM) trên địa bàn thành phố Hà Nội Rất mong anh/chị dành chút thời gian trả lời giúp em một số câu hỏi dưới đây Những thông tin quý báu của anh/chị quyết định cho sự thành công của nghiên cứu này, em xin cam đoan những thông tin của anh/chị sẽ được bảo mật và các thông tin trả lời chỉ phục vụ cho bài nghiên cứu Rất mong nhận được sự giúp đỡ chân thành của anh/chị
Xin chân thành cảm ơn!
1 Giới tính của anh/chị
2.Thời gian làm việc trong lĩnh vực của anh /chị (Vui lòng đánh dấu x vào ô được chọn):
3 Trình độ chuyên môn nghiệp vụ (Vui lòng đánh dấu x vào ô được chọn)
4 Vị trí công tác của anh/chị trong đơn vị (Vui lòng đánh dấu x vào ô được chọn):
□ Trưởng đơn vị - Phó đơn vị
□ Kế toán trưởng -Phụ trách kế toán
II THỰC TẾ TẠI ĐƠN VỊ
Anh/chị cho biết mức độ đồng ý của mình về các phát biểu dưới đây liên quan đến mức độ tác động của các nhân tố đến chất lượng thông tin kế toán của các NHTM tại Hà Nội Đối với mỗi phát biểu quý anh/chị chỉ khoanh tròn duy nhất vào một ô trong các con số từ 1 đến 5 Cách đánh theo quy ước sau:
2.1 Chất lượng thông tin kế toán trên Báo cáo tài chính
1 Thông tin cho phép người sử dụng đánh giá những sự kiện phát sinh tại đơn vị trong quá khứ
2 Thông tin có thể giúp người sử dụng dự đoán kết quả hoạt động của đơn vị trong tương lai dựa trên các sự kiện trong quá khứ và hiện tại
3 Thông tin luôn được cung cấp đúng thời hạn để chúng có thể ảnh hưởng và hữu ích trong việc ra quyết định
4 Toàn bộ thông tin kế toán tài chính của đơn vị được trình bày một cách đầy đủ nhất có thể, bao gồm tất cả các thông tin kế toán có thể ảnh hưởng đến việc ra quyết định
5 Thông tin mô tả trung thực các giao dịch và các sự kiện cần được trình bày một cách hợp lý
6 Thông tin được trình bày trong BCTC có thể dễ dàng kiểm tra được
7 Thông tin được lập trên cơ sở hướng đến mục tiêu chung của người sử dụng thông tin
8 Người sử dụng có thể so sánh BCTC giữa các thời kỳ để xác định xu hướng và hoạt động tài chính của đơn vị
9 Người sử dụng có thể so sánh các BCTC để đánh giá tình hình tài chính, sự thay đổi và hiệu suất hoạt động tài chính của đơn vị
10 Đo lường và trình bày các tác động tài chính của các giao dịch và các sự kiện tương tự khác phải được thực hiện một cách nhất quán trong một đơn vị, trong cùng thời kỳ
11 Người sử dụng có thể hiểu được thông tin được trình bày trong báo cáo tài chính
12 Các ký hiệu và phương pháp trình bày thông tin mang lại sự thuận tiện cho người sử dụng thông tin BCTC
13.Người sử dụng có đủ thông tin về các hoạt động của đơn vị báo cáo
14 Người sử dụng có đủ thông tin về môi trường hoạt động của đơn vị báo cáo
2.2 Nhân tố ảnh hưởng đến CLTT trên BCTC
Nhân tố Thang đo Mức độ đồng ý
Không có ý kiến Đồng ý Hoàn toàn
Mức độ tuân thủ luật kế toán, chính sách kế toán
1 Các nghiệp vụ kinh tế được ghi nhận trên cơ sở tuân thủ nguyên tắc dồn tích
2 Hệ thống tài khoản kế toán được phân loại và sắp xếp rõ ràng, hợp lý, phản ánh đầy đủ đối tượng kế toán được phản ánh tại đơn vị
3 Hệ thống chứng từ kế toán có đầy đủ và phù hợp với nhu cầu sử dụng của đơn vị
4 Hình thức kế toán và sổ sách kế toán của đơn vị quy định rõ ràng đầy đủ và thuận tiện cho đơn vị trong việc ghi nhận nghiệp vụ và lập trình bày BCTC
5 Môi trường pháp lý chặt chẽ 1 2 3 4 5
6 Môi trường pháp lý ổn định trong thời gian nhất định
7 Môi trường pháp lý phù hợp với thực tiễn
8 Ưu tiên áp dụng quy định thuế trong công tác kế toán giúp sẽ giúp khai báo, quyết toán thuế được thuận lợi
9 Các quy định về chính sách thuế có ảnh hưởng đến việc lựa chọn phương pháp kế toán của DN
10 Các quy định hiện hành về thuế có ảnh hưởng đến chất lượng thông tin kế toán của
11 DN phải chỉnh số liệu theo kiến nghị của thuế vào cuối mỗi kỳ kế toán
12 Cơ quan thuế thường gây áp lực đến việc xử lý, trình bày thông tin kế toán trên BCTC của DN
Năng lực nhân viên kế toán
13 Nhân viên Kế Toán am hiểu rõ chuẩn mực & chế độ
14 Nhân viên Kế Toán có năng hiểu & vận dụng quy định KT vào thực tế
15 Nhân viên Kế Toán am hiểu rõ quy trình, đặc điểm
16 Nhân viên Kế Toán am hiểu rõ bản chất nghiệp vụ kinh tế cӫa đơn vị
Niêm yết trên thị trường Đơn vị anh/chị đang công tác đã được niêm yết trên thị trường chứng khoán?
Nếu có, việc doanh nghiệp được niêm yết trên thị trường giúp thông tin được công khai minh bạch, hiệu quả và tiếp cận đến nhiều hơn người sử dụng thông tin hơn
RESULTS OF ANALYZING BY SPSS
Cronbach' s Alpha Based on Standardiz ed Items
Scale Mean if Item Deleted
Scale Variance if Item Deleted
Cronbach's Alpha if Item Deleted
Cronbach's Alpha Based on Standardized Items
Scale Mean if Item Deleted
Scale Variance if Item Deleted
Cronbach's Alpha if Item Deleted
Cronbach's Alpha Based on Standardized Items
Scale Mean if Item Deleted
Scale Variance if Item Deleted
Cronbach's Alpha if Item Deleted
Cronbach's Alpha Based on Standardized Items
Scale Mean if Item Deleted
Scale Variance if Item Deleted
Cronbach's Alpha if Item Deleted
Cronbach's Alpha Based on Standardized Items
Scale Mean if Item Deleted
Scale Variance if Item Deleted
Cronbach's Alpha if Item Deleted
Cronbach's Alpha Based on Standardized Items
Scale Mean if Item Deleted
Scale Variance if Item Deleted
Cronbach's Alpha if Item Deleted
- Level of compliance to accounting law and policy
Cronbach's Alpha Based on Standardized Items
Scale Mean if Item Deleted
Scale Variance if Item Deleted
Cronbach's Alpha if Item Deleted
Cronbach's Alpha Based on Standardized Items
Scale Mean if Item Deleted
Scale Variance if Item Deleted
Cronbach's Alpha if Item Deleted
Cronbach's Alpha Based on Standardized Items
Scale Mean if Item Deleted
Scale Variance if Item Deleted
Cronbach's Alpha if Item Deleted
KMO and Bartlett's Test Kaiser-Meyer-Olkin Measure of Sampling Adequacy
Component Initial Eigenvalues Extraction Sums of Squared Loadings
Extraction Method: Principal Component Analysis
Extraction Method: Principal Component Analysis Rotation Method: Varimax with Kaiser Normalization a a Rotation converged in 5 iterations
Kaiser-Meyer-Olkin Measure of Sampling Adequacy
Component Initial Eigenvalues Extraction Sums of Squared Loadings
Extraction Method: Principal Component Analysis
Extraction Method: Principal Component Analysis
Rotation Method: Varimax with Kaiser Normalization a a Rotation converged in 5 iterations
LISTED N Mean Std Deviation Std Error Mean
Levene's Test for Equality of Variances t-test for Equality of Means
95% Confidence Interval of the Difference Lower Upper
AIQ CPL REG TAX QHM
** Correlation is significant at the 0.01 level (2-tailed)
* Correlation is significant at the 0.05 level (2-tailed)
ABSZRE AIQ Spearman's rho ABSZRE Correlation Coefficient 1,000 -,033
Std Error of the Estimate
1 827 a 685 679 31441 2.005 a Predictors: (Constant), QHM, REG, CPL, TAX b Dependent Variable: AIQ
Model Sum of Squares df Mean Square F Sig
Total 64.883 211 a Dependent Variable: AIQ b Predictors: (Constant), QHM, REG, CPL, TAX
NHẬN XÉT CỦA GIẢNG VIÊN HƯỚNG DẪN
(Đánh giá năng lực chuyên môn, năng lực nghiên cứu của sinh viên trong quá trình làm KLTN Đánh giá nỗ lực và hiệu quả công việc, sự thường xuyên liên lạc của sinh viên với GVHD Đồng ý/ không dồng ý cho sinh viên được bảo vệ KLTN)
Giảng viên hướng dẫn (Ký & ghi rõ họ tên)
