Cải cách kế toán trong khu vực công hướng đến tăng cường tính hữu ích của thông tin kế toán: Góc nhìn từ tổng quan lý thuyết

Abstract

Over the years, the public sector in many countries around the world has undertaken a series of reforms that have had amajor impact on the accounting and reporting systems. These reforms are largely due to the increasing internationalization
of capital markets on the back of the rapid development of economic globalization. The most important reform that has
taken place in the public sector is the transition from a cash-based accounting system to an accrual-based accounting
system. By means of a literature review and analysis of previous studies, the author once again emphasizes the important
goal of public accounting reforms, which is to increase the usefulness of accounting information. More specifica ly, the
application of fu l accrual-based accounting by public organizations is aimed at increasing the usefulness of financial
statements for the purpose of assessing accountability and decision-making of users of information on financial statements
(BCTC). On that basis, the author recommends that policy-making agencies in Vietnam need to come up with appropriate
solutions to effectively implement changes in financial accounting reform, ensuring increased usefulness of accounting
information in the public sector.