• The Journal of Asian Finance, Economics and Business
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• 제7권8호
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• pp.269-280
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• 2020

The study investigates Environmental Accounting Information (EAI) as well as factors affecting the environmental accounting implementation by the construction firms listed on the Ho Chi Minh Stock Exchange (HOSE), Vietnam. After eliminating seven enterprises that lacked data, the authors selected a sample of 112 observations from 28 construction businesses listed on the Ho Chi Minh Stock Exchange in the period 2015-2018. This study uses research data extracted from the companies' annual reports. Then, the data are analyzed by Stata 13 software, including descriptive statistics, correlation coefficient analysis, regression analysis of table data using estimation methods (Pooled OLS, REM, FEM), and testing of model defects (heteroskedasticity test, multicollinearity test, autocorrelation test). The results show that construction companies listed on the Ho Chi Minh Stock Exchange have out factors affecting the environmental accounting implementation by these enterprises, including independent audit firm and listed time. While the independent auditor firm has a positive and significant impact, the listed time has a negative influence. In addition, our study has confirmed the role of institutional factors affecting the disclosure level of EAI on the implementation of environmental accounting by construction enterprises listed on the Ho Chi Minh Stock Exchange.

• The Journal of Asian Finance, Economics and Business
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• 제7권8호
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• pp.309-321
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• 2020

This study aims to examine the effects of strategic management accounting on firm performance of finance businesses in Thailand. Strategic management accounting comprises of environmental scanning, competitor orientation and forward-looking information. In this study, 175 finance businesses in Thailand are the samples of the study. A mail survey procedure was used for data collection. The hierarchical multiple regression analysis is employed to test the research relationships. Firstly, environmental scanning positively affects operational excellence, organizational effectiveness and firm performance. Secondly, competitor orientation is positively related to managerial efficiency and organizational effectiveness. Thirdly, forward-looking information has a positive influence on operational excellence, managerial efficiency, organizational effectiveness, and firm performance. In addition, operational excellence, managerial efficiency and organizational effectiveness have positive impact on firm performance. Finally, to verify the mediating effects, operational excellence, managerial efficiency and organizational effectiveness are the mediators of the research relationships. This study confirms that all dimensions of strategic management accounting play a significant role in determining business outcome as being congruent with the theory of resource-based views of the firms. Executives of firms need to provide valuable resources and capabilities to support the strategic management accounting implementation in order to achieve good business outcome in highly competitive environments.

• The Journal of Asian Finance, Economics and Business
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• 제7권10호
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• pp.641-649
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• 2020

The study examines the effect of environmental factors on the international harmonization process of accounting on small and medium enterprises in Vietnam. These factors include legal environment, business environment, and cultural environment. The data is collected by a survey of 100 accountants and 100 auditors on the factors that affects the international harmonization process of accounting. The T-Tests indicate differences between the answers of the accountants and auditors. First, for the accountants, legal environment has the biggest effect on the harmonization process of accounting; while on the auditors, business environment has the biggest influence. Second, while the accountants consider costs higher than benefits in the harmonization process of accounting, the auditors assume that benefits are superior to costs that businesses spend. Third, both the accountants and the auditors indicate that the harmonization process of accounting should not be applied for all small and medium enterprises. From the study results, the author has given a different evaluation method that Vietnam should implement for international harmonization with the required adjustments as per the suitability with the status of businesses in Vietnam. The process of harmonization in accounting practices should not be indiscriminately applied to all the small and medium enterprises either.

• Journal of Information Technology Applications and Management
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• 제20권2호
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• pp.1-14
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• 2013

Learning accounting has always been a challenge for non-accounting students and managers. Understanding accounting information requires more than a numerical description of financial and income statements. Current accounting practice presents accounting reports in the form of tables with values or in two or three dimensional graphs generated by a spread sheet program. The present study proposes an alternative visualization with metaphor from nature as a learning device for novice users and managers. After surveying various kinds of plants, the lotus flower was chosen as an attractive analogy because every part of the plant from leaves to roots is usable and can have economic value. Moreover, lotus flowers, whether man-made or natural, can easily be part of a familiar, natural ecology representing both beauty and serenity. Results from online survey respondents (n = 220) showed that there was no significant difference on overall usability of the Lotus visualization between expert users and novice users. However, verbally-oriented users differed Significantly from visually-oriented users in their usability assessment, perceived usefulness, and intention to use the Lotus visualization.

• 아태비즈니스연구
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• 제9권3호
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• pp.71-82
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• 2018

This study verifies whether the sustainable tax strategy provides unique information on earnings persistence and brings about the difference of value relevance of accounting information. Sustainability is measured by the 5-year coefficient of variation in cash ETR, such as in McGuire et al.(2013), which measures variability in long-term performance of tax avoidance. The value relevance of accounting information in this study is modified by the Ohlson model(1995), which explains the value of the firm by using accounting information such as net assets and net income and other non-accounting information. The samples of this study are the firms listed on the securities market from 2004 to 2015 and the final samples are 3,133 firm-year. The results of this empirical analysis show that the value relevance of accounting information increases as firms have long-term and sustainable tax strategies. Most of the prior studies on tax strategies have examined the tax minimization strategy that minimizes the tax cost. However, this study is different in that the sustainability of the tax strategy affects the value relevance of accounting information. The results of this study will be useful for the users to make decision using the value relevance of accounting information.

• The Journal of Asian Finance, Economics and Business
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• 제8권3호
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• pp.807-819
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• 2021

This study aims to determine the availability of forensic accounting application factors sought by auditors' representatives of Jordanian Certified Public Accounting and auditors working in the Audit Bureau. The study identifies as well the role of these application factors in enhancing the efficiency of auditors due to the increased responsibility on them in the face of various fraud cases on the one hand, and their appearance in the courts as financial experts supporting the judiciary to adjudicate financial cases on the other hand. To achieve the objectives of the study, the researchers used the descriptive analytical method because of its suitability for the nature of the research. The population of the study consisted of 433 Jordanian certified public accountants and 520 auditors working in the Audit Bureau, from which a sample of 426 was constructed. A questionnaire was developed to collect data and the Statistical Package for Social Sciences was utilized to analyze data and test hypotheses. The study found that there is a statistical difference between the responses of the two samples of the study, and it concluded a set of recommendations, which are hoped to help legislators in strengthening and developing the forensic accounting profession in Jordan.

• 산경연구논집
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• 제12권7호
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• pp.7-14
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• 2021

Purpose: The coronavirus (COVID-19) has become a worldwide pandemic and significantly influences the global economy. Therefore, this paper aims to determine the impact of COVID-19 on the accounting profession in Bangladesh. Research design, data, and methodology: The research has focused on its primary question. How much does COVID- 19 affect the accounting profession in Bangladesh? A formal questionnaire has been developed to address it. Questionnaire was spread via Facebook and email. Sample was determined by using random sampling method. The collection comprises 190 from Bangladesh. The Likert scale of five points was used. Descriptive and inferential statistical analysis (Wilcoxon signed-rank test) were used for analysis. Results: the study found a great impact of COVID-19 on the accounting profession in Bangladesh. Many changes are faced due to pandemics. Most accountants are working remotely during pandemic rather than before pandemic. They have adapted to new technology. Meetings and trainings are held virtually. They are also facing cybersecurity problems because of less data security. Job insecurity has increased. Conclusions Therefore, the global pandemic COVID-19 dramatically affects the accounting profession in Bangladesh. The changes that happened due to pandemics will advance the accounting profession. These revolutionary changes will become the world's new normal.

• The Journal of Asian Finance, Economics and Business
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• 제9권7호
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• pp.135-144
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• 2022

The relationship between applying knowledge management and accepting environmentally managed accounting is more complicated than previous studies suggested. Knowledge management is both an antecedent and a consequence of implementing environmentally managed accounting in the workplace. Nonetheless, none of the prior studies have systematically investigated this relationship. The current article attempted to scrutinize the reciprocated multifaceted tie between environmental managerial accounting and knowledge management by utilizing the methods of directed graph searches as well as directed acyclic graphs. The research data was gathered from 342 publicly-listed corporations in Vietnam's key stock markets. The empirical findings disclose that implementing knowledge management can lead to adopting environmental managerial accounting in business, which is, in turn, an antecedent of accepting knowledge management. More importantly, the current research found that the adoption of knowledge management is the first factor to affect the research model. Nonetheless, the usage of knowledge management in business can, in turn, have a positive effect back to the implementing extent of environmental managerial accounting. The findings are beneficial to scientists and particularly to executives by shedding new insight into this reciprocated bond, which can lead executives to make sound decisions regarding knowledge management and environmental managerial accounting for businesses to acquire competitive advantages.

• 유통과학연구
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• 제20권1호
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• pp.27-39
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• 2022

Purpose This research aims to investigate factors affecting the application of strategic management accounting in Vietnamese Logistics Enterprises. Design/Methodology/Approach: Quantitative research was conducted and data was collected by sending questionnaires to 188 accountants and directors from Vietnamese Logistics Enterprises (including, transportation, warehousing and forwarding). 5 factors (namely: size and organizational structure, technological advancement, and strategic management accounting implementing costs) were selected to measure the application of strategic management accounting (SMA) in Vietnamese Logistics Enterprises (LEs) through correlation and regression analysis. Results: The empirical findings show that there exists a significant association between these factors and the SMA application. LEs have strongly supported the application of SMA as a tool to provide information for making their strategic decisions. The factors including size and organizational structure, technological advancement, SMA implementing c osts, and strategy positively impact the SMA application in both financial and non-financial aspects. This finding helps the adm inistrators realize the importance of SMA. Conclusions: This study provided an overview of SMA application and its benefits to enterprises. It helps managers have a better understanding of SMA and future directions for application. Moreover, the research results will be useful for managers to identify factors influencing their SMA practices and improve the current management process applied in organizations.

• 경영과정보연구
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• 제6권
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• pp.63-88
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• 2001

This paper presents a case study regarding a simple accounting information analysis method through the practical design using spreadsheet tool-Excel, which can offer to the management with more useful and practical information for the management decision-making. In this study, spreadsheet program is used to constitute case of the accounting information analysis method. Spreadsheet tool-Excel is easy to analyze the accounting information. And it can constitute a necessary program through function menu. In conclusion, the spreadsheet program should be used for quantitative analysis and evaluation on the accounting information. And it should be used to perform management activities. The results of this study may be summarized as follows: First, it is possible to constitute useful and practical case in the accounting information analysis method with spreadsheet program. Second, this study proposes directions for the accounting information analysis method with spreadsheet program.