IDEAS home Printed from https://ideas.repec.org/h/wsi/wschap/9789811227158_0011.html
   My bibliography  Save this book chapter

The Role of Human Resources in the Transparency of Financial Information Amidst the Increasing Trend of Financial Autonomy in Public Organizations

In: Recent Developments in Vietnamese Business and Finance

Author

Listed:
  • Thi Kim Thoa Dau
  • Van Nhi Vo

Abstract

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.

Suggested Citation

  • Thi Kim Thoa Dau & Van Nhi Vo, 2021. "The Role of Human Resources in the Transparency of Financial Information Amidst the Increasing Trend of Financial Autonomy in Public Organizations," World Scientific Book Chapters, in: Dong Phong Nguyen & Xuan Vinh Vo & Viet Tien Ho & Mai Dong Tran (ed.), Recent Developments in Vietnamese Business and Finance, chapter 11, pages 241-267, World Scientific Publishing Co. Pte. Ltd..
    • Handle: RePEc:wsi:wschap:9789811227158_0011
    as

    Download full text from publisher

    File URL: https://www.worldscientific.com/doi/pdf/10.1142/9789811227158_0011
    Download Restriction: Ebook Access is available upon purchase.
    File URL: https://www.worldscientific.com/doi/abs/10.1142/9789811227158_0011
    Download Restriction: Ebook Access is available upon purchase.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    More about this item

    Keywords

    Vietnam; Business; Finance; Economy; Economics; Banking; Gender Equality; Management; Business Research;
    All these keywords.

    JEL classification:

    • F2 - International Economics - - International Factor Movements and International Business
    • F3 - International Economics - - International Finance
    • F4 - International Economics - - Macroeconomic Aspects of International Trade and Finance

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:wsi:wschap:9789811227158_0011. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Tai Tone Lim (email available below). General contact details of provider: http://www.worldscientific.com/page/worldscibooks .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.