Accountant expertise; Chief accountant expertise; Financial information transparency; Public sector accounting; Quality of accounting information; Support from leadership
The 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.