Số No.02 April (33)-2025 Journal of Finance & Accounting Research - Trang 22

Tóm tắt tiếng Việt:

English Summary:

The public sector plays an important role in the development of a country. These organizations hold a large source of funding to perform functions and tasks assigned by the state. To ensure that financial accounting information is transparent and accountable, the accounting apparatus must comply with current regulations and standards. However, implementing accounting work according to the guidance of standards is one of the difficulties that accountants encounter. By using experimental methods and applying the SEM model, the research results show that accountants in public units can be ready to integrate with standards but must be trained, fostered as well as have solidarity in the collective. Future studies can go into each specific field in a country, each locality as well as each influencing factor identified in this study.

Từ khóa: accountant, accounting standard, public sector, readiness.

Số lượt đọc: 28 - Số lượt tải về: 19

DOI Code: https://doi.org/10.71374/jfar.v25.i2.05