Determining the internal factors affecting the accounting information transparent of the Vietnamese nonbusiness entities.
MINISTRY OF EDUCATION AND TRAINING UNIVERSITY OF ECONOMIC HCMC DAU THI KIM THOA THE INTERNAL FACTORS AFFECTING THE ACCOUNTING INFORMATION TRANSPARENCY OF NON-BUSINESS ENTITIES IN VIETNAM Major: Accounting Code: 9340301 PhD THESIS - SUMMARY Supervisor: Associate Prof., Dr VO VAN NHI HO CHI MINH CITY - 2019 Is conducted at: University of Economic Ho Chi Minh city Supervisor: Associate Prof., Dr VO VAN NHI Reviewer 1: Reviewer 2: Reviewer 3: The thesis will be presented to the University Dissertation Board at: At day month year The thesis can be found at the library: …………….……… INTRODUCTION Necessary of the topic The accounting information transparency usefulness: it plays an important role in determining the decision-making effectiveness of their information users Moreover, it also determines the national economic growth through direct or indirect impacts in the public sector Specifically: • Supporting the Governmental agencies, citizen, donors, to assess the effectiveness and efficiency of using the state budget of the non-business entities to be able to establish the fund allocation policies suitably • Creating conditions for citizen to participate in monitoring the activities of public agencies which lead to an increase in accountability and providing more conscious information about the non-business entities’ performance and tasks As the result, it improves effectiveness of the provided public services • Playing a primary role in preventing corruption, increasing people's believe, and activating more accountability • Attracting domestic and international investments, aids and funds in the international economic integration trend The context of Vietnam: • Vietnam is still one of the highest corruption countries, which has led to control and monitor difficultly the effectiveness and efficiency of the state budget using of Government As a result, believe of the citizen, donors, investors significantly decreased • Vietnam's economy is developing in the industrialization direction, which needs extremely investments, aid and funding to improve economy and reduce economic crisis, poverty and corruption Researches in Vietnam about the accounting information transparency: On over the world, the issue has been considerable interested from researchers and practitioners during in the past decades In Vietnam, the number of studies about the topic are quite limited and there is a large gap in the research in the general public sector and particularly the non-business entities in Vietnam Beside, these units have a high special operation, which are compared to the private sector as well as the public sector of the other countries Their accounting information users are becoming diversification and requiring more the accounting information transparent The above reasons explain for necessary of identifying the factors affecting the accounting information transparent which support the related authority agencies in establishing policies towards the nonbusiness entities’ transparency in Vietnam The Thesis Objectives and Questions The general objective: Determining the internal factors affecting the accounting information transparent of the Vietnamese nonbusiness entities The specific objectives: (1) Determining the internal factors affecting the accounting information transparent of the Vietnamese non-business entities (2) Determining measurement scales the accounting information transparent of the Vietnamese non-business entities (3) Evaluating effective level of the factors to the accounting information transparent The research questions: (1) What internal factors influence the accounting information transparent of the Vietnamese non-business entities? (2) What scale measures the accounting information transparent? (3) How is the accounting information transparent influenced by the identified internal factors? Subject and Scope Research subject: the accounting information transparent and the internal factors affecting the accounting information transparent of the Vietnamese non-business entities Survey subject: the top managers, accounting manager, accountant, and union chairman of the organizations Analytical unit: it is the unit, specifically, Vietnamese non-business entities Research scope: The thesis focuses on two issues: (1) the information transparent which are presented on the accounting statements (the financial statements and the budget statements); and (2) Identifying internal factors affecting the accounting information transparent of the Vietnamese non-business entities Research method The mixed method is applied in this thesis, which includes the qualitative research and quantitative research, specially: Qualitative research: to achieve the following targets: - Identify the accounting information transparent concept and the research model via literature review and related basic theories - Adjust the proposed research model as well as measurement scales of the related research concepts through interview experts Quantitative research: evaluate the measurement scales and examine the structural model Thesis contributions - Identifying the accounting information transparent concept of the Vietnamese non-business entities - Supplementing the accounting information transparent scale of the non-business entities in Vietnam - Determining the internal factors affecting directly and indirectly on the accounting information transparency of the non-business entities in Vietnam as well as their impact levels - Providing useful implications towards the accounting information transparency of the Vietnamese non-business entities to meet the needs of related external information users and enhance international integration Thesis structure The thesis includes five chapters: Chapter 1- literature review; Chapter 2- theoretical frameworks; Chapter 3- research methodology; Chapter 4- research results and discussion; Chapter 5Conclusion and several implications CHAPTER 1: LITERATURE REVIEW 1.1 Introduction This chapter presents an overview of the accounting information transparency and the its factors affecting which basic on previous studies in the world and in Vietnam After that the research gap as well as the research direction have been derived from the fist step 1.2 The accounting information transparency and the factors influencing on the accounting information transparency To synthesize foreign studies, the author has found prestigious dissertations and articles Data sources search domestic studies are libraries of reputed domestic universities as well as journals 1.2.1 The accounting information transparency 1.2.1.1 The foreign studies about the accounting information transparency The accounting information transparency is an abstract concept which is defined by many different perspectives and there is still no a unified concept in the world In general, the previous studies identified the concept in 03 directions: (1) information disclosure; (2) information quality; and (3) accountability The research tendency of these approaches has changed according to the international economic development in the past several decades In the early period, 1970s, researchers focused more attention on the information disclosure issues In the 21st century, the research direction moved on the information quality because the global financial crisis in 2008 helped to realize that the information disclosure is still not enough to ensure its transparency Transparency is that financial reports have to provide qualitative information In addition, accountability always played an important role in the public sector, so it has been concerned very early and continued to current In recent years, the trend of the accounting information transparent are applying e-government, or disclosing information on Internet, Websites 1.2.1.2 The domestic researches about accounting information transparency In Vietnam, this research tendency only started in 2008, which had derived from the world financial crisis and the domestic economy shifted to a market economy In the private sector, this research direction only has been focused on the listed companies on the stock market The primary study tendency is accounting information quality and its measurement scale has been inherited from abroad researches Meanwhile, this problem in the public sector just has been concerned in recent years with the major direction also has the information quality 1.2.2 Factors affecting the accounting information quality 1.2.2.1 The foreign studies relate to the accounting information transparency The most of studies often combine two contents which determine concept and the factors affecting the accounting information transparency Therefore, the identified factors are influenced on the transparency follow three dimensions, namely information disclosure, information quality and accountability The identified factors in previous studies are quite diverse Recent studies have focused on factors affecting accountability associated with IT development However, there are no official theories or models have been applied to explain the factors affecting the transparency so far 1.2.2.2 The domestic studies relate to accounting information transparency The majority of researches in the private sector focus on determining the factors affecting the accounting information transparency of the listed companies While this research direction is still large limited in the public sector Only a few studies identify factors affecting the accounting information quality while many other studies also aim at information transparency but they follow different research directions, such as improving public financial system, the accounting and budget accounting, the efficiency of distribution and using public resources, establishing public accounting standards A number of solutions and implications improve the accounting transparency in the Vietnamese public sector were proposed which come from the research results 1.3 Some assessments about previous studies 1.3.1 Assessments about the foreign researches The information transparency is extremely concerned by researchers on over the world in many decades In the beginning period, several studies were done in developed economic countries but it has spread to developing economic countries in the recent years Research subjects of the accounting information transparency in the public sector which include general government to local government However, they concentrated greater at the lowest level organizations because these units use directly state budget to provide public services to society The research direction on the accounting information transparency of both sections also focused on defining its concept and scale and identifying factors affecting as well as solutions toward transparency Research trends in each issue of transparency have changed in accordance to the world economic development 1.3.2 Assessments about the Vietnamese researches The accounting information transparency in Vietnam is mentioned much later than in the world, only started from 2008 It has been studied more in the private sector than in the public sector The research direction has focused mainly on defining concept, scale, factors affecting and proposing some suggests to improve the accounting information transparency The information quality is researched the most in three approaches The number of high quality studies directly relate to determination factors affecting the accounting information transparency in the Vietnamese public sector still extremely limit At the present time, there are not any research which study the role of applying e-government, or disclosing information on the Internet in according to the current research trend on over the world 1.4 Research gap and new research issues of the thesis A number of major gaps of study about the accounting information transparency in the public sector in the world and in Vietnam nowadays are: (1) the amount of transparency studies which were conducted in developing and underdeveloped economic countries, such as Vietnam still extremely limited; (2) studying transparency of public entities which use the state budget directly to provide important public services should be focused; (3) The accounting information transparency concept and measurement scale have not been united; (4) the internal factors affecting the accounting information transparency have not yet been sufficiently implemented There has not been any study to comprehensively identify and test the internal factors affecting the accounting information transparency of the non-business entities in Vietnam CHAPPTER 2: THEORICIAL FRAMEWORKS 2.1 Introduction This chapter includes an overview of the accounting information transparency, the Vietnamese non-business entities characteristics, background theories and internal factors affecting the accounting information transparency 2.2 Overview of the accounting information transparency in the public sector 12 the important role of unit leaders in establishing transparency The institutional theory combines with the contingency theory identify the organizational internal factors that need to change, especially accounting system to meet the requirements, expectations, rules, standards and values from inside as well as outside users about the accounting information transparency 2.4 Determining the organizational internal factors affecting the accounting information transparency of the non-business entities Basing on institutional theory, pressures from the external environment force these units to change and reorganize to meet the information transparency However, the units need sufficiently human and materials to perform In addition, if they want to create the quality accounting information, they really need a quality accounting information system Several studies have confirmed that factors affecting the accounting information system quality which also affect the the accounting information quality From literature review and background theories, it can be summed up that the internal factors affecting the accounting information transparency of the public units which include 10 factors, namely: manager, accounting infrastructures manager, (hardware, accountants, software, and accounting communication technology), organizational culture, organizational structure, self sufficient ability and information disclosure methods CHAPTER 3: RESEARCH METHODOLOGY 3.1 Introduction This chapter introduces the research frame, research process, research methodology, model of the internal factors affecting the 13 accounting information transparency of the Vietnamese nonbusiness entities, as well as the scales of the research concepts 3.2 Research Frame and research process Research Frame: There are two main parts: theoretical and practical frame Theoretical frame identifies the accounting information transparency concept and the internal factors affecting it via literature review and background theories as well as adjusts research model and scales via Practical frame evaluate scales’ value and examinate research hypotheses Research process: it includes the following nine steps: (1) Identifying research gaps and issues; (2) Defining research objectives and research questions; (3) Systematizing the background theories about the concept and the internal factors affecting of the accounting information transparency; (4) Building research model, research hypotheses, and scales of the research concepts; (5) Adjusting the research model and measurement scales; (6) evaluating the research model; (7): evaluating the measurement models and testing the structure model; (8) assessing the level of the accounting information transparency of the non-business entities nowadays and identifying the causes of the remaining limitations of transparency; (9) Suggesting some implications for improving the accounting information transparency 3.3 Research hypotheses and model 3.3.1 Research concepts and hypotheses This section focuses on clarifying the concepts and analyzing particularly about the impact of each factor on the accounting information transparency to establish the research hypotheses A detailed presentation in the thesis 14 3.3.2 Research model Suggested research model is presented at the below diagram 3.1 Diagram 3.1: research model of internal factors affecting the accounting information transparency of the non-business entities in Vietnam 3.3.3 Measurement scales of the research concepts 3.3.3.1 Overview of measurement scales of the research concepts The concepts of self sufficient ability and accounting information disclosure methods are nominal scale while the rest of the concepts are interval scale with Likert scales 3.3.3.2 Measurement scales of the research concepts The scales of the research concepts (excluding self sufficient ability and accounting information disclosure methods) are inherited from the abroad previous researches and are detailed in the thesis 3.1 Research methods 3.1.1 Overview of research methods The thesis applies both qualitative and quantitative methods In 15 particular, qualitative method is used to achieve three specific objectives are (1) identifying the factors affecting transparency to build the initial research model; (2) adjusting the proposed research model; (3) translating and adjusting the scales of the research concepts Quantitative method is applied to evaluate the scale value and examine the research model 3.1.2 Qualitative method 3.1.3 Qualitative method – Adjusting research model This section presents objective, research method, process of adjusting scales, and method of data analysis 3.1.3.1 Qualitative method – Adjusting measurement scales This section presents research objective, method and tool of selecting data, research framling, sampling size, and method of data analysis 3.1.4 Quantitative method Objectives, research methods, data collection tools and methods, sampling frame and sampling size, data processing method are detailed in the thesis 3.1.5 Remedying common method variance These methods are divided into two phases: (1) the techniques are used when conducting data collection and (2) techniques are applyed in the data processing phase CHAPTER 4: THE RESULTS AND DISCUSSION 4.1 Introduction This chapter focuses on analysing data to evaluate measurement models and structure models After that conclusion as well as several discussions about the research results are performed 4.2 The research findings 4.2.1 Qualitative method – Adjusting research model 16 The results of analyzing expert opinions what show that all experts agreed on impact of all the relationships as in the preliminary research model and claimed that these relationships really plays an important role to acheive the accounting information transparency of the Vietnamese non-business entities However, there are still some conflicting opinions about the impact level of several relationships, such as knowledge of accountants - accounting information transparency; accounting information disclosure methods - accounting information transparency; and availability and function of the communication technology nextwork - accounting information transparency Most of the reasons for differences between opinions are due to differ in size of activities and self sufficient ability of the organizations where the experts are working 4.2.2 Qualitative method – Adjusting measurement scales The results of this step have some basic adjustments which are compared to the original scales, specially: eliminating duplication and reverse variables, adjusting the terms, additing explanations for observed variables, removing some unnecessary variables 4.2.3 Descriptive statistics and practical accounting information transparency of the non-business in Vietnam 4.2.3.1 Descriptive statistic The result of the data make-up step left 164 valuable answer sheets which are used to analyze Sample statistics and observed variables for each research concept are detailed in the thesis 4.2.3.2 The practical accounting information transparency of the non-business in Vietnam The current accounting information transparency only reached a moderate level The standard deviations of the most of these 17 observed variables are greater than 1, meaning that the assessment level is not similar between the non-business entities Statistical results are presented in detail in the thesis 4.2.4 Testing common method variance The techniques are used when conducting data collection include understandable questions, using reverse variables, as well as designing clarified questionaire; and (2) the another technique is applied in the data processing phase is to use marker variable 4.2.5 Examining measurement model After 02 times of evaluating the measurement model, the scales of the research concepts satisfy at valuable high level about internal consistency reliability, convergence value, and discriminant value 4.2.6 Examining structural model 4.2.6.1 Structural model The structural model includes five endogenous latent variables (TRANS, AM, AC, OR, ORC), five exogenous latent variables (CM, HW, SW, CN, MDTC), and one control variale (HTCTTT) 4.2.6.2 Evaluating multi-collinearity VIF value is quite small approximate (1; 2,767) which is much lower than the threshold of multi - collinearity (VIF> 5) 4.2.6.3 Assessing the significance and relavance of the structural model relationships The accounting information transparency is affected by 05 variables with the degree of diminishing impact as follows: ORC (Organizational cultural characteristics of the unit) (0,365), HW (availability and function of the hardware) (0,223 ), MDTC (self sufficient ability) (0,211), AM (knowledge of accounting manager) (0,177), SW (availability and function of the software) (0,142) The 18 remaining five factors are CM (leader commitment), AC (knowledge of accountants), CN (availability and function of the communication technology nextwork), organizational structure of the unit (OR), and a control variable is HTCB (accounting information disclosure methods) which does not influence the accounting information transparency AC is affected by ORC and AM with path coefficients 0,411 and 0,363 respectively AM is influenced by two factors with the degree of diminishing impact as follows: ORC at β = 0,557, pvalue = 0,000 and CM at β = 0,141, p-value = 0,028 Lastly, both endogenous latent variables are OR and ORC are affected by CM with path coefficients 0,218 and 0,2 respectively 4.2.6.4 Coefficient of determination (R2 value) TRANS is explained highly by exogenous latent variables with the coefficient of R2 at 63,8% This result shows that the predictability of the model is significant Next, AC is also forecasted quite well with the coefficient of R2 55,9% AM has an average forecast level with R2 coefficient 0,342 Meanwhile the forecasting capacity is low for ORC (R2 = 0,051) and OR (R2 = 0,062) 4.2.6.5 Effect size f2 The results conclude that none of enxogenous latent variables which have a significant effect on the endogenous latent variables were omitted 4.2.6.6 Predictive relevance Q2 The results confirmed that the research model has a high relevance in predictability 4.2.6.7 Effect size q2 The exogenous latent variables affect the model's predictability 4.2.6.8 Mediator analysis 19 In 13 models are assumpted containing intermediate variables, 05 intermediate variables models were accepted Details are presented in the thesis 4.3 Sum up the research results and discusscion 4.3.1 Sum up the research results 4.3.1.1 Measurement model After the 16 observed variables are rejected from the measurement model, the valuable indicators of the scale are satisfactory, which confirm the scales in the model are valuable 4.3.1.2 Structural model Table 4.8: Summary the result of research hypotheses testing Research hypotheses H1 Leader commitment positively affect the accounting information transparency of the non-business entities H2a Knowledge of accounting manager positively affect the accounting information transparency of the non-business entities H2b Knowledge of accounting manager positively affect the accounting information transparency of the non-business entities H3 Leader commitment positively affect knowledge of accountants H4 Knowledge of accounting manager positively affect knowledge of accountants Conclusions Rejection Acceptance Rejection Acceptance Acceptance H5a Availability and function of the hardware positively affect the accounting Acceptance information transparency of the non-business entities H5b Availability and function of the software positively affect the accounting Acceptance information transparency of the non-business entities H5c Availability and function of the communication technology nextwork positively Rejection affect the accounting information transparency of the non-business entities H6 Organizational cultural characteristics positively affect the accounting Acceptance information transparency of the non-business entities H7 Leader commitment positively affect Organizational cultural characteristics Acceptance H8a Organizational cultural characteristics positively affect knowledge of accounting Acceptance manager H8b Organizational cultural characteristics positively affect knowledge of Acceptance accountants H9 Leader commitment positively affect organizational structure Acceptance H10 Organizational structure positively affect the accounting information Rejection transparency of the non-business entities H11 Self sufficient ability positively affect the accounting information transparency Acceptance of the non-business entities (Source: Author) 20 Eleven suggested hypotheses are accepted and four suggested hypotheses are rejected In addition, the research results also indicate that the accounting information disclosure method does not affect accounting information transparency in Vietnam 4.3.2 Discussion 4.3.2.1 The results of assessing accepted hypothesises This sesction focuses on two issues, including : (1) synthesizing background theories and previous research results which favor accepting hypotheses (H2a, H3, H4, H5a, H5b, H6, H7, H8a, H8b, H9, H11); (2) assessing 05 factors that affect directly the accounting information transparency of the non-business entities and analysing supplemental factors that affect indirectly the one through the other accepted hypotheses 4.3.2.2 The results of assessing rejected hypothesises This section synthesizes background theories and discusses previous research results which support to develop as well as reject these research hypotheses (H1, H2b, H5c and H10) CHƯƠNG 5: CONCLUSION AND SEVERAL IMPLICATIONS TOWARDS THE TRANSPARENCY OF ACCOUNTING THE NON-BUSINESS INFORMATION ENTITIES IN VIETNAM 5.1 Introduction This chapter includes three primary issues: general conclusion about research results; some implications towards the accounting information transparency of the non-business entities; and limitation and future research directions 5.2 General conclusion 21 The research model has explained quite well for the accounting information transparency of the Vietnamese non-business entities (63,8%) The study has also identified 05 internal factors that influence on the accounting information transparency significantly with the degree of diminishing impact as follows: organizational cultural characteristics; availability and function of the hardware; self sufficient ability; knowledge of accounting manager; and availability and function of the software The results of checking f2, Q2 and q2 values show that the model has high compatibility and predictability The four variables not the accounting information transparency, including: leader commitment, knowledge of accountants, availability and function of the communication technology nextwork, and organizational structure Beside that a control variable is accounting information disclosure method which does not influence the accounting information transparency The test results also support to identify some indirect impacts on the one and 05 models which contain mediation variables 5.3 The implications towards towards the accounting information transparency of the Vietnamese non-business entities 5.3.1 Theoretical contribution − The accounting information transparency cannot be clearly defined The study has identified the components of the information accounting transparent, which include information disclosure, information quality and accountability − Determining scales of the research concepts including accounting information transparency, knowledge of accounting manager, 22 knowledge of accountants, manager commitment, availability and function of the hardware, availability and function of the software, availability and function of communication technology network, organizational cultural characteristics, organizational structure which were researched in the context is the Vietnamese non- business entities These results distribute a scale system to conduct researches in the public sector accounting in the future − The researchers also can apply these scales to research about accounting in Vietnam Evidence is that the scales were inherited from abroad studies in the public and private sector accounting and results in the Vietnamese public accounting environment were only eliminated some scales but they not affect the content as well as dimensions of these scales − Distributing the internal factors that positively, directly and significantly impact on the accounting information transparency of the Vietnamese non- business entities They include the knowledge of accounting manager, availability and function of the hardware, availability and function of the software, organizational cultural characteristics, self sufficient ability The number of indirect relationships to the accounting information transparency are also identified Some additional mediate variables are also tested − The study also discovered that the IT application still extremely limits in accounting at non- business entities in Viet Nam The units if whether pubic accounting information on the Internet or Websites, or apply communication technology network to connect the organizational departments, it still does not affect on the accounting information transparency 23 5.3.2 Practical contribution − The components of the information accounting transparent are determined, including information disclosure, information quality and accountability This result supports the authoritative bodies to understand thoroughly the relationship between the components of accounting information transparency to establish the appropriate legal policies which avoid overlap and duplication − Determining the measurement scales as well as the factors affecting the accounting information transparency of the nonbusiness entities which help Government, managers of these organizations and the other external users have an appropriate basis to evaluate the transparency, make appropriate decisions to promote the transparency at these units further − The author also implied the number of solutions to encourage the accounting information transparency They are useful for governmental agencies as well as managers of the non- business entities in establishing specific solutions to achieve the accounting information transparency − These results also imply that the examined internal factors always have close relationships and support together Therefore, when the leaders and agencies develop specific policies on the accounting information transparency to consider both the directly and indirectly influencing factors 5.4 Limitation and future research directions ü - Limitations The management accounting information has not been yet mentioned in the research 24 - The research has not yet mentioned the external factors which can influence the accounting information transparency of the Vietnamese non- business entities - Limitation in sample: an amount of the entities has a high self sufficient ability are also restriction - External accounting information users have not yet been mentioned in the thesis ü - Future research directions Research the factors affecting transparency of management accounting reports - Research the external factors affecting the accounting information transparency of the Vietnamese non- business entities - Expanding sample which focuses on the entities with high self sufficient ability - Expanding survey subjects is external accounting information users List of the related researches of the author’s thesis Vo Van Nhi, Dau Thi Kim Thoa, 2019 The role of human resources regarding transparency of financial information in the increasing trend of financial autonomy at public organizations The International Conference on Business and Finance 2019 Ho Chi Minh City Vietnam Vo Van Nhi, Dau Thi Kim Thoa, 2019 The relationship among Leadership’s Supports, Chief Accountant Expertise, and Organizational Culture towards the Transparency with regard to Financial Information among Governmental Organizations: Practical Experience in Vietnam International Conference on Accounting and Finance (ICOAF 2019) Da Nang, Vietnam Đậu Thị Kim Thoa, 2018 Xu hướng nghiên cứu minh bạch thơng tin kế tốn khu vực cơng giới Tạp chí kế tốn kiểm tốn, số tháng 10/2018 Võ Văn Nhị, Mai Thị Hoàng Minh, Đậu Thị Kim Thoa, 2018 Vai trò hiểu biết nhân viên kế toán minh bạch thơng tin kế tốn khu vực cơng: nghiên cứu thực nghiệm đơn vị hành nghiệp Việt Nam Tạp chí kế tốn kiểm tốn, số tháng 10/2018 Mai Thị Hoàng Minh, Đậu Thị Kim Thoa, Phan Thị Thúy Quỳnh, 2016 Tổng quan nghiên cứu nhân tố ảnh hưởng đến chất lượng thơng tin kế tốn đơn vị SNCL Tạp chí kế tốn- kiểm tốn Việt Nam, số tháng 8/2016 Đậu Thị Kim Thoa, Phan Thị Thúy Quỳnh, 2015 Các nhân tố ảnh hưởng đến chất lượng thông tin kế tốn đơn vị SNCL có thu địa bàn thành phố hồ chí minh Nghiên cứu khoa học cấp trường Trường đại học Kinh Tế TP.HCM Đậu Thị Kim Thoa - Chủ nhiệm đề tài ... Supplementing the accounting information transparent scale of the non-business entities in Vietnam - Determining the internal factors affecting directly and indirectly on the accounting information transparency. .. towards the accounting information transparency of the non-business entities in Vietnam The requirements towards the accounting information transparency of the non-business entities in Vietnam in. .. transparent of the Vietnamese nonbusiness entities The specific objectives: (1) Determining the internal factors affecting the accounting information transparent of the Vietnamese non-business entities