NGHIEN ClfU CAC YEU TO ANH Hl/dNG DEN TO CHtfC CONG TAC KE TOAN
TAI CAC DOfN VISV NGHIEP
T R U C T H U O C sof VAN HOA VA THE THAO THANH PHO HO CHI MINH
• NGUYIN QUYET THANG - TRAN THI TRUC ANH
TOM TAT:
To chffc cong t^c ke toan la mot trong nhffng ye'u to quan trong gop phan quan ly co hieu qua cac ngudn lai chinh tai cac ddn vi sff nghiep trffc thude Sd Van hda va The thao TP. H 6 Chi Minh. Tuy nhien, lai dia ban thanh pho' Ho Chi Minh (TP.HCM) noi rieng va ca nffde ndi chung, td chffc cong tac ke toan lai cac ddn vi sff nghiep trffc thu6c Sd Van hda va The thao TP.HCM vSn con nhieu han che. Bhng phffdng phap thong ke mo la, thong ke so sanh, danh gid dp tin cay Cronbaehs Alpha, ky thuat phan tich nhSn 16'kham pha (EFA), phan tich hoi quy da dffde sff dung; Nghien cffu nay nham muc dich xac dinh cac yeu to lac d6ng dd'n tS chii'c cong tic ke loan, de Iff dd dffa ra nhffng de xua't nham nang cao cong lac nay tai Sd Van hda va The thao TP.HCM. Kel qua nghidn cffu chi ra rang, id chffc cong lac ke toan tai Sd Van hda va Th^
thao TP.HCM chiu anh hffdng bdi 6 yeu td, bao gom: Cd ch6' chinh sach, nguon nhan li/c, he thdng kiem soat noi bo, td chffc bo may ke' loan, d6'i tffdng sff dung thong tin ke loan, cd sd vSt cha't. Tren cd sd kd'l qua nghien cffu, lac giS de xua't mSt s6' kie'n nghi chd td chffc c6ng tdc kd' toan tai Sd Van hda va The thao TP.HCM ngay cang hoan thien hcfn.
Tuf khoa: Nhan tdanhhffdng,td chffc cong tac kd'toan, cac ddn vi sff nghiep trffc thuoc S3 Van hda va Thi ihao TP.HCM.
1. Gidi thigu
Thiinh pho' Ho Chi Minh la mot irung tam van hda Idn cua khu vffc va ca nitdc, tidn phong trong nhieu boat dong, linh vffc van hda - nghd thuat - the thao qui tu nhieu tmh hoa cua lang nghd thuat, the thao phat trien ben vffng. (Sd Van hda va The thao TP.HCM, 2017). Tuy nhien, dd nSng cao hdn nffa chat Iffdng trong ITnh vi^c van hda nghe thuSt, the ihao can co sU dau tu' lo't va phai cd cd chd' quan ly phil hdp. De dap ffng di/dc yeu cau dd, td
chffc cdng lac ke' loan la moi trong nhu'ng yeu td quan trpng gdp phan quan ly cd hieu qua cac ngudn tai chinh tai Sd Van hoa va The thao TP.HCM (Ld Kim Ngpe, 2009).
Hien lai Sd Van hda va The thao TP.HCM cd 35 ddn vi sff nghidp trffc Ihudc Sd la cac ddn vi vdi chffc nang hoat dpng nhu': Thffvien, bao lang, nha hat kich, ca mua nhac; khd'i bao tang, cac trung tam TDTT, cau lac bp v.v., (Sd Van hda va The thao TP.HCM, 2017). Td chffc cong tac ke loan
KETOAN-KIEM TOAN
dffde hoan thidn se giup cho viec quan ly cac ngudn thu va cac ndi dung chi cua ddn vi dffde hieu qua hdn. Thffc trang td chffc cong tac ke' loan lai cac ddn vi sff ngiiiep trffc thupc Sd Van hda va The thao TP.HCM con nhieu ban chd'. Cac ddn vi thffdng ap dung cffng nhac cac chd'dp ke'loan nen bl dpng, lung lung trong ghi nhan cac nghidp vu kinh td'phat sinh mdi, cham cap nhat nhffng thay ddi cua chd' dp ke' loan, ffng dung cong nghe thong lin cdn ye'u kem; chffa xay dffng dffde doi ngu nhan vien ke loan chuydn nghidp dap ffng ydu cau cua thffc lidn v.v... (Sd Van hda va The thao TP.HCM, 2017). Do dd, va^n de hoan thidn, ddi mdi td chffc cong lac kd' loan cd y nghia thid't thffc, gdp phan nang cao hidu qua cdng tac quan ly tai chinh cua ddn vi. Tuy nhidn, chffa c6 nghien cffu nao danh gia cac nhan to tac dpng dd'n td chffc cong tac ke loan lai cac ddn vi sff nghiep trffc thupc Sd Van hoa va The' thao TP.HCM nham tang cffdng quan ly tki chinh phuc vu cho hoal dpng quan ly cua Sd Van hda va The thao TP.HCM.
2. Phtfdng phap nghidn cffu
2.1. Cif sd ly thuye't vd mo kinh nghien cdu To chffc cdng tac ke' toan la mdt cong viec r£t quan trpng trong cdng lac quan ly tai chinh cua Sd van hda va The ihao TP.HCM va la mdt trong nhffng boat dong chinh cua cac ddn vi nay. Nghidn cffu cua Ear R., va cdng sff (2001) da di sau vao phan lich dae thia hoal ddng td chffc ke' loan cila mot sd ITnh vffc sy nghiep dac ihu nhff trffdng hpc, benh vien, an ninh qud'c phdng.. Nghien cffu da chi ra tam quan trpng cua thong tin kd' toan irong lo chffc ke' toan ddn vi su" nghiep. Di sau vao va'n de nay, nghien cffu cua Soderstrom & Sun (2007) cho rang cac ye'u to' quye'l dinh dd'n chat Iffdng thong tin kd' loan khi ap dung chuan mffc bao cao tai chinh qud'c te' (Internationai Financial Reporting Standards - vid't tat IFRS) bao gdm: he thd'ng phap lual va chinh tri, chuan miTc kd' loan va viec trinh bay bao cao tai chinh. Dua tren cac nghien cffu nhff nghien effu ciia Huynh Nguydn Thanh True (2015); Nguydn Quyd't Thang va Mai Thi Thu Ha (2016) va cac nghien cffu khac; Thdng qua lirpc khao cac tai lieu nghidn cffu trong va ngoai nffde v^ thao luan nhdm (nghien cffu dinh tinh) vdi 25 ehuydn gia, chung tdi da xay dffng dffde md hinh nghien cffu (Hinh 1.1) du'dc cho la CO anh hffdng de'n cdng lac td chffc ke' loan.
Hinh 1.1: Mo hinh nghien ciiu de xuat
2.2. Phuang phdp nghiin cdu
Viec phan lich dffde tie'n hanh qua 3 budc- Bi/dc 1: Sff dling he sd'tin cay Cronbaehs Alpha de kiem dinh mffc dp chat che cua cac thang do iffdng quan vdi nhau: Bffdc 2: Sff dung phffdng phap phan tich nhan to' kham pha (EFA) de kiem djnh eac nhan td'anh hffdng va nhan didn cac nhan to'dffde cho la phu hdp vdi viec phan tich mffc do hai Idng cua ngu'di d§n; Bffdc 3: Sff dung md hinh hdi quy da bie'n de danh gia anh hffdng cua tffng nhan to'dd'n cdng tae td chffc ke' toan.
Dff lieu cua nghien cffu dffde thu thap theo phffdng phap chpn mau thuan lien trong khoang thdi gian tff ngay 3/2018 dd'n ngay 6/2018. Qua trinh thifc hien nghien cffu da c6 khoang 262 bang cau hdi khao sal dffde lac gia phai ra vdi cac dd'i Iffdng la can bp quan iy, ke loan tai cac ddn vi. Sau cupc khao sat lac gia thu dffpc 248 phan hdi, trong do cd 232 bang ira ldi hdp le (vffdt tren sd mau td'i thieu) (Hair va cpng sff, 1992). Thang do Likert 5 mffc dp dffde sff dung de do Iffdng cac khai nidm nghidn effu trong md hinh phan lich nhan to'vdi mffc do tff 1 dd'n 5 (vdi 1: Rat khdng ddng y, 5: Ra't ddng y).^
3. Ke't qua nghidn cti'u va thao luan 3.1. Thdng tin mdu nghien cdu
Trong 232 mau nghien cffu hdp le thu ve, thd'ng ke cd ca'u mau chiing tdi thS'y co sff chenh lech nhieu vd dac diem loai hinh ddn vi, trong dd: Ddn
vi thude ITnh vffc van hda la 134 mlu (chie'm 57,8%); Ddn vi thupc iTnh vffc the thao la 98 mSu (chie'm 42,2%). Ve gidi tinh, trong do ty le giffa nam la 62 mlu (chie'm 27,8%), ty Id nff la 170 mSu (chiem 73,2%) Ridng ve phan loai Iff chu lai chinh thi so' mau d ddn vi tff chu mdt phan chie'm cao nha't 102 mSu (chiem 43,9%), tie'p theo la tff chii loan phan chie'm 35, 3% va cudi cung ngan sach ca'p toan bd chie'm 20,8%. Dieu nay kha dung vdi thffc Id' VI sd Iffdng ddn vi iff chu mdt phln chiem nhidu hdn cac loai hinh con lai va khi trao ddi thffc te vdi cac nhan vien canbd quanly va kd'toan tai cac ddn vi thi nhan vien nff dang lam vide chid'm chu ye'u. Nhff vay, mau khao sat cd tinh dai didn cho dam ddng tffdng dd'i eao (mau tdng the mau tffng nhdm theo dac diem de phan lich thdng ke.
3.2. Ket qud kiem dinh dd tin cqy cua thang do Kd't qua kiem dinh dd tin cay cua thang do da cho thay: Thang do cac ye'u to' anh hu'dng de'n id chffc cdng lac ke' toan lai cac ddn vi sff nghiep trffc thupc Sd Van hda va Thd thao TP. HCM, hd sd Cronbaehs Alpha tdng cac thang do thanh phan da sd' deu Idn hdn 0,7 (> 0,7), tha'p nha't la ye'u id thupc thang do ngudn nhan Iffc (NL3 - 0,712), cho tha'y thang do dffde sff dung la td't (Hoang Trong va Chu Nguydn Mdng Ngoc, 2008). Cac he so' lUdng quan bie'n - tdng deu Idn hdn 0,3, trong do thap nha't la yeu Id' thuoc bd may td chffc ke' loan (BM5 = 0,5 > 0,3). Do vay, khdng bie'n nao hi loai khoi md hinh.
3.3. Ke't qud phdn tich nhdn to
Phan tich nhan to' kham pha (EFA) cho bie'n phu thupc la cong lac td chffc kd'toan deu cd he sd tin cay Cronbaehs Alpha > 0.6, eac bien quan sat nay dffde difa vao phan tich nhan td'kham pha EFA. Ke't qua sau khi phan lich EFA cho thay hd sd'KMO ciia nhdm bid'n td ehffc kd'loan la 0.836, thda dieu kien 0.5 < KMO < 1 vdi mffc y nghTa la Sig.= 0.000 trong kiem dinh Barietts (Sig<0.05) (Nguydn Dinh Thp, 2011). Diem dffng khi riit trich cac nhan Id' lai eigenvalues =1.337 > 1, long phffdng sai trich dffde la 63.104%, 27 bie'n quan sat deu cd he so tai nhan t6'> 0.5; dieu nay the hidn ke't qua phan lich nhan to' la phu hdp va sd nhan to' trich dffde la 1 hoan loan phil hdp vdi ly thuye't ve cdng tac td chffc ke' toan.
Phan tich EFA cho 6 bien ddc lap difde Ehffc hien vdi gia thuye't HO: Cac bie'n quan sat khdng cd sif
tu'dng quan nhau trong tdng the. Ke't qua phan tich thu dffde tdm lat nhff sau: Kiem dinh Barlett: Sig = 0.000 < 5%: Bac bd gia thuye'l HO, cac bid'n quan sal trong phan tich EFA cd tifdng quan vdi nhau trong long the. Dffa vao kd't qua phan tich EFA, cac nhSn to rut trich ra ciia cac gia thuye'l nghidn cffu chinh deu dat yeu cau. Do do, md hinh nghien cffu dd danh gia cac nhan td' anh hffdng dd'n cdng tac td chffc ke loan tai cac ddn vi sff nghidp trffe thuoc Sd Van hda va The thao TP.HCM, gdm 6 bid'n thanh phan la: (I) Cd chd' chinh saeh, (2) Ngudn nhan life, (3) He thdng kiem tra ndi bp, (4) Td chffc bo may, (5) Do'i tffdng sff dung thdng tin ke loan, (6) Cd sd vat chat difdc chap nhan.
3.4. Ke't qud phdn tich hoi quy tuye'n tinh Ke't qua phan tich hoi quy luye'n tinh dffde trinh bay d Bang 1.1 cho tha'y he so' R2 hidu chinh la 0,709; dieu dd cd nghTa la 70,9% difde giai thich bdi cac nhan to'dffde dffa vao md hinh nghidn cffu.
He sd' mffc y nghTa cua md hinh (Sig.F = 0,000) <
mffc y nghTa 5%. Dieu dd cd y nghia la sff ke't hdp cua eac bie'n ddc lap hien cd trong mo hinh cd the giai thich dffde sff bie'n thien cua bid'n phu thude.
Md hinh hdi quy tuye'n tinh da xay dffng la phil hdp vdi lap dff lidu hidn co. Hd sd' Durbin- Watson va he so' VIF ciia md hinh eho tha'y hien tffdng tff tffdng quan va da edng luye'n khdng dang ke. Kd't qua phan tich cdn cho tha'y, cac bien dffa vao md hinh thi deu cd y nghTa thdng ke d mffe I%(Sig. < 1%).
Mo hinh nghien cffu xac djnh cac nhan td'anh hifdng de'n cdng lac to ehffc ke' loan tai cac ddn vi su' nghiep trffc thuoc Sd Van hda va Thd thao TP.HCM dffpc thie'l lap cd dang ham nhff sau:
TCKT= - 8.566 + 0,393 CS -i- 0,361 NL + 0, 219 KT + 0,290 BM + 0,316 DTSD + 0,324 CSVC + ei
Theo ke't qua bang thdng sd' thd'ng ke cua tffng bid'n trong md hinh hdi quy cho tha'y tam quan trpng ciia cac bie'n nay trong md hinh dd'i vdi cdng tac id chffc kd' loan tai Sd Van hda va The thao TP.HCM.
4. Ke't luan va de xuS't
Kd't qua Ihu difdc cho tha'y cac nhan td anh hifdng de'n cdng lac td ehffc kd'toan lai cae ddn vi sir nghidp tri/c ihudc Sd Van hda va The' thao TP.HCM cd sau yd'u to chinh: Cd chd' chinh sach, To chffc bd may ke' loan, Nguon nhan Iffc, He
KETOAN-KIEM TOAN
Bang 1.1. Cdc thong so thdng ke \iJng bien dpc lap
Mo hinh
Hang so CS NL KT BM BTSD CSVC
H$ so chua chuan hoa H$so Beta -8.566
.393 361 .219 .290 316 .324
Sais5 chuan .035 .016 026 .014 .026 .016 .012
H^so chuan hoa
Beta
.398 371 .227 .310 .328 .335
T
.000 11.056 10.158 6.156 8.177 9.728 11.951
Y nghTa
1001 .000 .002 .000 .000 .003 000
Chuan doan hi^n tUOng da c$ng tuyen DO chap
nh3n
975 .685 .584 985 .622 .748
H$sd phong dai phUdng sai
1.026 1.459 1.712 1.015 1608 1.337 S;ef? phu thuoc. TCKT; He soy nghia mo i^inh: 0.000
He sSR' hieu chinh: 0.709; He so Durbn-Watson: 1 940
tho'ng kiem tra ndi bd, Dd'i tifdng sff dung thdng lin ke'toan, Cd sd vat cha't. Trong dd, ihff nha't, nhan tdcd tac dpng manh nha't de'n cdng tac id chffc ke toan la"Cd chd' chinh sach" vdi he so' Beta la (0,393), Beta chuan hda la (+0.398); thff hai la "Ngudn nhan Iffc" vdi he so' Beta la (0,361), Beta ehuan hda la (+0.371); thff ba la nhan ld'"Cd scl vat chS't" cd hd sd' Beta ehuIn hda la (+0.335);
Ihff tff la nhan id "Dd'i iffdng sff dung TTKT" (He sd Beta chuan hda la 0.328); Ihff nam la nhan to'
"To chffc bp may kd'toan" (He sd'Beta chuan hda la 0,310) va thff sau la nhan to "He thdng kiem tra npibp"(Hd sd'Beta ehuan hda la 0,227). Phan lich ANOVA cung cho ta kel qua cd sff khac bidt trong cong lac td chffc ke' loan cua cic ddn vi ed phan loai tff ehu khac nhau. Day la cd sd quan trong de tac gia de xua't mot so kie'n nghi nhSm nang cao hdn nffa trong cdng lac to chffc ke'toan lai cac ddn vi SLf nghidp trifc thude Sd Van hda va The thao TP.HCM trong thSi gian tdi.
Thd nhdt: Cae ddn vi phai thu'dng xuydn cap nhat va nghien cffu cac chinh sach mdi de hien dling quy dinh. Ngoai ra, cac ddn vj can tich cffc ddng gdp y kien khi cac cO quan ca'p tren de nghi gdp y cac dff thao chinh sach mdi phia hdp vdi thffc tidn hdn vii dffa ra cac kie'n nghi dd'i vdi nhffng diem chffa hoan thidn ciia cd chd', chinh sach hidn hanh de eac cd quan ca'p tren can cff vao do se xem xel va dieu chinh lai cho phu hdp.
Thd hai: Khdng ngffng nang cao chat Iffdng ngudn nhan Iffc ke' toan. Can cd chie'n Iffdc dai han trong vide dao tao bdi difdng dpi ngu quan ly, dac bidl la kd' toan trffdng. Dong thdi, cd chinh sach khuye'n khich nhan vidn kd' loan nd Iffc nang cao trinh dd chuyen mdn, nghidp vu va lid'p xuc dufdc vdi cac van ban hffdng dan cua cap tren, nang cao tinh than tif giac, trach nhiem, ky luEit va y thffc chap hanh cdng vide.
Thd ba: Can day manh vide hoan thidn cd sd vat chat lai cac ddn vi si/ nghidp trffc thupc Sd Van hda va The thao TP.HCM, trong dd, can ffu tidn ngay cho viec tang cffdng tridn khai vide ffng dung cdng nghe thdng tin, xay dffng phan mem kd' loan phu hdp vdi yeu cau quan ly va dac diem hoat ddng cua Sd Van hoa va The thao TP.HCM, do hien nay nhidu ddn vi van rat yd'u ve mat nay,
Thd lU: Hoan thidn cdng tac eung ca'p thdng lin eho eac dd'i Iffdng sff dung thdng tin nhff Uy ban nhan dan thanh phd', cd quan thud', kho bac nha nffde, lanh dao ddn vi... Cac ddn vi can hoan thien cong tac hach toan kd'toan; Hoan thidn he thd'ng bao cao tai chinh; Hoan thien he thd'ng sd sach kd' toan va chffng tff ke' loan. Can nang cao cha't Iffdng thdng lin cua thuye't minh bao cao tai chinh. Hoan thidn hd thd'ng sd sach ke loan can dffde thie'l ke' khoa hoe, hdp ly, lien cho viec kiem tra, dd'i chieu trdn cd sd ap dung cd hieu qua CNTT..
Thd ndm: Tiep luc khdng ngffng hoan thidn cdng lac kiem tra ndi bd, phai thffdng xuyen tff kiem tra tai chinh theo quye't dinh luat ke' toan.
Can xay dffng he thd'ng kiem soat ndi bd de kiem tra tai chinh-ke loan npi bd nham ngan chan gian lan, gidm thieu sai sdt, khuye'n khich hidu qua hoal ddng va nham dat dffpc sff tudn thii cac chinh sach va quy trinh da dffde thie't lap.
Thd sdu: Hoan thien cdng tae td ehffc bd may ke' loan. Cac ddn vi can nghien cffu xay dffng bd may ke' loan theo md hinh ke't hdp vffa tap trung, vffa phan tan theo hffdng giao quyen iff chu cho
ddn vi sff nghiep chuyen mdn tao ra ngudn thu chii yd'u eua ddn vi.
Tdm lai, nghidn cffu cac nhSn td anh hffdng den cdng tac td chffc ke' toan tai cac ddn vi sff nghidp trffc thude Sd Van hda va The thao TP.HCM se cho chung la Ihliy rd hdn cac nhan to' anh hffdng de'n cdng tac td chffc ke' loan, tff do giup c^c nha qua ly, nha lap chinh sach cd cd sd de ban hanh chinh sach, quyd't dinh nham gdp phan quan ly cd hieu qua eac ngudn tai chinh tai cae ddn vi sff nghidp trffc thupc Sd Van hda va The thao TP.HCM •
TAI H E U THAM KHAO:
1. EarR. Wilsion. Susan C. Katlelus, Leon E.Hay (2010). Accounting for non Governmental and Nonprofit entities McGraw-Hill, 16lh Edillion.
2. Le Kim Nggc (2009). Ludn dn lien si kinh te. To chdc cong idc kef odn vdi tdng cUdngquan ly ldi chinh casdyle Viet Nam. Trudng Dgi hgc Kinh tequdc ddn. Hd Noi.
3. Hair, Anderson, Taiham, Black. (1998). Multivariate Data Analysis,. Prenlical-Hall Inlemalional.
4. Nguyen Thi Minh Hudng (2004). Luan dn lien si kinh ke. To chdc kelodn d cdc trudng dgi hoc irUc thugc Bg Gido due vd Ddo tgo. Trudng Dai hgc Kinh tequdc ddn. Hd Noi.
5. Nguyen Quye'l Thdng vd Mai Thi Thu Ha (2016). Nghien cdu cdc yeu to dnh hudng den cong tdc id chdc ke todn tgi cdc dim vi sU nghiep yte cong lap Ihudc SdYle TP.HCM. Tgp chi Cong Thuang-Bg Cong Thuang. Sd 7/2016. tr 54 - 58.
6. Sodeisirom, Naomi S., t&. Sun, Kevin J., (2007) IFRS Adoption and Accounting Quality: A Review, European Accounting Review Vol 16,lssue 4. pages 675-702.
7 Sd Vdn hda vd The thao TP.HCM (2017). Bdo cdo long ket cong Idc ndm 2017, TP.HCM.
8 Huynh Nguyen Thanh Tnic (2015). Luan vein Thac sT, Ddnh gid cdc nhdn id tdc dgng den to chdc cdng tdc ke'toan lai cdc doanh nghiep nho vd vita Irong ngdnh xdy dung IrSn dia bdn TP.HCM. Dgi hgc Cong nghf TP.HCM.
9. Nguyen Dinh Thp (2011). Phucmg phdp nghien cdu trong kinh doanh NXB Lao dgng Xd hgi.
10. Hodng Trong vd Chu Nguyin Mong Nggc (2008) Phdn tich dff lieu nghien cdu vdi SPSS. NXB Thdng ke.
Ngay nh5n bai: 18/8/2018
Ngay phan bidn danh gia va siia chij'a: 28/8/2018 Ngay chap nhSn dang bai: 6/9/2018
Thdng ttn tdc gid:
1. PGS.TS. NGUYEN QUYET THANG
Tru'dng Khoa Quan tri du lich - Nha hang - Khach san, Tritdng Dai hpc Cong nghe TP.HCM (Hutech) 2. TRAN THI TRUC ANH
Sd Van hoa va The thao TP.HCM
402 So 12-Thang 9/2018
KETOAN-KIEM TOAN
STUDYING FACTORS IMPACT ON THE ORGANIZATION OF ACCOUNTING AT ADMINISTRATIVE UNITS UNDER THE DEPARTMENT OF CULTURE, SPORTS AND TOURISM
OF HO CHI MINH CITY
• Assoc.Prof, Ph.D NGUYEN QUYET THANG Dean, Faculty of Tourism a n d HospitalifyManogement
Ho Chi Minh City University of Technology
• TRAN THI TRUC ANH
Department of Culture, Sports a n d Tourism of Ho Chi Minh City
ABSTRACT:
The organization of accounting is one of important tasks contnbuting lo manage effectively financial sources of administrative units under the Department of Culture, Sports and Tourism of Ho Chi Minh City. However, there are still shortcomings when implementing accoundng task in administrative units under the Department of Culture, Sports and Tourism of Ho Chi Minh City.
Descriptive statistics, statistical comparisons, reviews Cronbach's Alpha reliability, factor analysis techmques lo discover (EFA), the regression analysis methods were used in this study. This study is to identify factors impacting the organization of accounting lo propose solution to enhance the organization of accounting at the Department of Culmre, Sports and Tourism of Ho Chi Minh City.
The results show that there are six factors that have impact on the organization of accounting at the Department of Culture, Sports and Tourism of Ho Chi Minh City including (1) mechanisms and pohcies, (2) human resources, (3) internal control systems, (4) organizational accounting strueture,(5) users of accounting information and (6) infrastructure. Based on the results, the author makes some recommendations to improve the organization of accounting in die Department of Culture, Sports and Tourism of Ho Chi Minh City.
Keywords: Impact factor, organizing accounting,administrative units under the Department of Culture, Sports and Tourism of Ho Chi Minh City.
