The factors impact the accountability in Vietnamese public sector accounting–empirical study at administrative units

Abstract

The public sector accounting system in many countries is being implemented a series of reforms to aim of providing the financial and non-financial information in public sector with a transparent manner in the direction of adopting International Public Sector Accounting Standards. When conducting so, most countries believe and expect that their public accounting system will gain clarity in information and enhance accountability. Especially, the Vietnamese Government is being set out many solutions to transform public sector accounting into international integration. Moreover, the Ministry of Finance of Vietnam has implemented a number of action programs to implement the government’s decisions. This research paper focused on the characteristic of accountability in Vietnamese public accounting in Vietnam by identifying the factors that influence the enhancement of this feature in the Vietnamese public sector. The article indicated that there are seven factors that influence accountability in empirical surveys with 281 office who have worked in administrative and non-business units in Vietnam. The paper also proposed three policy implications for Vietnam to consider in the coming time.