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The Determinants of Accounting Information of Expenses, Revenue and Business Results—Empirical Evidence from Listed Pharmaceutical Companies in Vietnam

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Proceedings of the 4th International Conference on Research in Management and Technovation (ICRMAT 2023)

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Abstract

The study with the application of quantitative methods will shed light on the determinants of accounting information of expenses, revenue and business results at Vietnamese listed pharmaceutical companies. The authors used questionnaires to conduct a survey. Four determinants were identified, including: legal requirements, business size, manager’s viewpoints and accounting team. As a result, authors offered some suggestions for enhancing the effectiveness and efficiency of management for this sector of the economy with regard to the accounting system.

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Author information

Authors and Affiliations

  1. State Audit Office of Vietnam, Hanoi, Vietnam

    Ngo Xuan Tu

  2. Academy of Finance, Hanoi, Vietnam

    Nguyen Thanh Thuy, Bui To Quyen & Bui Thi Thu Huong

  3. Academy of Finance and Accounting, Vientiane, Laos

    Nok Southivong

Authors
  1. Ngo Xuan Tu
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  2. Nguyen Thanh Thuy
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  3. Bui To Quyen
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  4. Bui Thi Thu Huong
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  5. Nok Southivong
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Corresponding author

Correspondence to Nguyen Thanh Thuy .

Editor information

Editors and Affiliations

  1. Centre for Post-Graduate Studies, Hanoi University of Industry, Hanoi, Vietnam

    Thi Hong Nga Nguyen

  2. Gillings School of Global Public Health, University of North Carolina at Chapel, Chapel HIll, NC, USA

    Darrell Norman Burrell

  3. Department of Computer Science and Engineering, CMR Institute of Technology, Hyderabad, Telangana, India

    Vijender Kumar Solanki

  4. Accounting and Auditing Faculty, Academy of Finance, Hanoi, Vietnam

    Ngoc Anh Mai

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© 2024 The Author(s), under exclusive license to Springer Nature Singapore Pte Ltd.

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Tu, N.X., Thuy, N.T., Quyen, B.T., Huong, B.T.T., Southivong, N. (2024). The Determinants of Accounting Information of Expenses, Revenue and Business Results—Empirical Evidence from Listed Pharmaceutical Companies in Vietnam. In: Nguyen, T.H.N., Burrell, D.N., Solanki, V.K., Mai, N.A. (eds) Proceedings of the 4th International Conference on Research in Management and Technovation. ICRMAT 2023. Springer, Singapore. https://doi.org/10.1007/978-981-99-8472-5_51

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