Factors affect the quality of accounting information at public service companies in Vietnam

Abstract

The study determines the factors and the influences of each factor on the quality of accounting information of public service companies in Vietnam through qualitative and quantitative research methods. Based on the qualitative results of influencing factors, the authors conduct a survey with a sample size of 206, and the survey participants are accountants, managers, and other related employees work in public service companies. The article uses a multivariate regression model after testing the Cronbach Alpha scale and exploratory factor analysis EFA. Research results show that there are 5 factors including: (1) information technology, (2) labor qualifications, (3) information disclosure, (4) internal control and (5) environment legal which have positive impacts on the quality of accounting information in public service companies in Vietnam. Thereby, the article gives some recommendations to improve the quality of accounting information at public service companies in Vietnam.