Assessment of Hanoi students’ understanding of international public sector accounting standards


Authors

  • Nguyen Thi Phuong Dung School of Economics and Management- Hanoi University of Science and Technology
  • Dang Thi Hang School of Economics and Management- Hanoi University of Science and Technology
  • Tran Thi Thu School of Economics and Management- Hanoi University of Science and Technology
  • Do Thi Thu Thao School of Economics and Management- Hanoi University of Science and Technology
  • Nguyen Thi Van Anh Hanoi University
DOI: https://doi.org/10.57110/jebvn.v3i5.250

Keywords:

IPSAS, students, understanding, accounting, Hanoi

Abstract

International Public Accounting Standards (IPSAS) is a system of regulations on accounting records and financial statements in public sector organizations to ensure truthfulness and objectiveness on the financial status and results of those organizations. Many countries around the world have adopted IPSAS. Vietnam has also issued the first 11 Vietnamese public sector accounting standards and Vietnam will fully issue these standards by 2024. We conducted a survey of students at several universities in Hanoi to assess students' understanding of IPSAS. This study obtained 204 respondents, of which only 19.6% had knowledge of IPSAS. Also, the study found factors that studying documents and foreign language ability have positive influences on students’ understanding of IPSAS, thereby proposing some solutions to enhance students' understanding.

References

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25-10-2023

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How to Cite

Nguyen Thi Phuong Dung, Dang Thi Hang, Tran Thi Thu, Do Thi Thu Thao, & Nguyen Thi Van Anh. (2023). Assessment of Hanoi students’ understanding of international public sector accounting standards . VNU JOURNAL OF ECONOMICS AND BUSINESS, 3(5), 101. https://doi.org/10.57110/jebvn.v3i5.250

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