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Please use this identifier to cite or link to this item: https://digital.lib.ueh.edu.vn/handle/UEH/62304
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dc.contributor.authorDau T.K.T.-
dc.contributor.otherVo V.N.-
dc.date.accessioned2021-09-05T07:41:23Z-
dc.date.available2021-09-05T07:41:23Z-
dc.date.issued2021-
dc.identifier.isbn9789811227165-
dc.identifier.urihttp://digital.lib.ueh.edu.vn/handle/UEH/62304-
dc.description.abstractThe purpose of this research is to determine criteria evaluating the transparency level of financial information and the role of human resources in improving the transparency level of financial information amidst the increasing trend of financial autonomy of Vietnamese public organizations. Hypotheses derived from this research are evaluated using PLS-SEM methodology with the support of Smart PLS 3.2.7 software. The results from the sample of 164 public organizations in Vietnam determine four factors including leaderships’ support, chief accountant expertise, accountant expertise, and level of financial autonomy that have a significant impact on the transparency of financial information. Additionally, this research also explores the role of the intermediary variable among these four factors in the research model.en
dc.formatPortable Document Format (PDF)-
dc.language.isoeng-
dc.publisherWorld Scientific Publishing Co.-
dc.relation.ispartofRecent Developments in Vietnamese Business and Finance-
dc.rightsWorld Scientific Publishing Company-
dc.subjectAccountant expertiseen
dc.subjectChief accountant expertiseen
dc.subjectFinancial information transparencyen
dc.subjectPublic sector accountingen
dc.subjectQuality of accounting informationen
dc.subjectSupport from leadershipen
dc.titleThe role of human resources in the transparency of financial information amidst the increasing trend of financial autonomy in public organizationsen
dc.typeBook Chapteren
dc.identifier.doihttps://doi.org/10.1142/9789811227158_0011-
dc.format.firstpage241-
dc.format.lastpage267-
item.cerifentitytypePublications-
item.fulltextOnly abstracts-
item.languageiso639-1en-
item.grantfulltextnone-
item.openairecristypehttp://purl.org/coar/resource_type/c_18cf-
item.openairetypeBook Chapter-
Appears in Collections:INTERNATIONAL PUBLICATIONS
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