Mục đích cơ bản của luận án này là nghiên cứu cơ sở khung lý luận về kế toán doanh thu và kết quả khảo sát thực thế, luận án tập trung đánh giá thực trạng các nhân tố ảnh hưởng tới kế toán doanh thu trong các doanh nghiệp kinh doanh dịch vụ viễn thông thuộc Tập đoàn Bưu chính Viễn thông Việt Nam.
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