Factors affecting the organization of accounting at public hospital transferring to sefl-financial automaticity

Abstract

This study’s purpose  is to identify factors affecting the accounting organization at public hospitals to switch to financial autonomy in Ho Chi Minh City. Through the survey results of 172 accounting officers working in public hospitals to switch to financial autonomy in Ho Chi Minh City, the research results show 5 factors: Legal documents system, Information technology system, Qualifications of accountants, Support of senior managers, Financial results affect the accounting organization work (dependent variable) and explain 57.3 variations of the dependent variable. This Study advises the public hospitals to have solutions to improve the accounting organization work for the organization to develop stronger in the future.