NGHIÊN CỨU CÁC NHÂN TỐ ẢNH HƯỞNG ĐẾN VIỆC VẬN DỤNG CHUẨN MỰC KẾ TOÁN HÀNG TỒN KHO CỦA CÁC ĐƠN VỊ HÀNH CHÍNH SỰ NGHIỆP TRÊN ĐỊA BÀN THÀNH PHỐ HUẾ

Abstract

Abstract: There are still limitations on issuance and application of the Vietnam Public Sector Accounting Standards (VPSAS), which primarily rely on the international public sector accounting standards. For that reason, the study on “Factors influencing application of the Vietnam Public Sector Accounting Standard No. 12 - Inventories (VPSAS12) in Hue City” is crucial to assess and comprehend the factors affecting the VPSAS12. This unprecedented study, based on usage of Structural Equation Modeling (SEM), reflect novel findings on how the VPSAS 12 in Vietnam is affected by various factors. In practice, the authors aim to provide the Government and the Ministry of Finance with insights for enhancing the current set of Vietnam public sector accounting standards.

Keywords: Accounting standards, Factors, VPSAS12, Inventories, Public sector.