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Theoretical basis
The research of the authors is largely based
on asymmetric information theory, contingency
theory of organizations and information processing
theory. Based on theoretical foundations, research
on the quality and factors affecting the quality
of financial report information by foreign and
Vietnamese authors, the authors provide a six-core
model The impact on the quality of financial report
information in SMEs in Gia Lai, depends on the
accounting apparatus; corporate management; tax
policy factor; accounting book form; accounting
voucher system and accounting account system.
- Accounting factor:
In fact, the accounting
Department of SMEs simply performs work
on the collection of documents and accounting
of economic business, but is not engaged in
accounting inspection and analysis of economic
activities through the provided accounting
information. In addition, many small and micro
enterprises in Vietnam usually hire accounting
services instead of hiring and training staff for
this machine. Financial statements are almost
exclusively for work with regulatory authorities,
especially tax authorities; The report data is not
very useful for decision making (Vo Van nhi and
Tran Thi Thanh Hai, 2013).
- Corporate governance factor:
The business
owner is the decision-maker, so this intervention
distorts the objectivity of the accounting data,
orienting the result at will to create accounting
information. Only part of a business situation
that is fairly reflected in the financial statements
reflects the cash flow of the business.
- Tax policy factor:
The tax is enforceable and
established in accordance with the procedure
established by law. Therefore, enterprises seek to
minimize taxpayables and tax evasion, tax evasion.
To do this, they affect the accounting information
on the company’s financial statements.
-
Accounting book form factor:
Organizing the
accounting book system suitable with the size of
the enterprise as well as meeting the requirement
of systematizing and processing information in
enterprises has great significance in ensuring
timely, adequate and accurate requirements
of accounting information when provided to
different audiences.
-
Accounting voucher system factor:
The
construction and use of the voucher system,
suitable for the work of the enterprise is very
important in the organization of the accounting
work of enterprises, in itself. In order to achieve
the goal of providing information and auditing
accounting for enterprises.
Accounting account system factor means a
basis for enterprises to open the books only when
the system of accounts developed appropriately
and adequately to ensure processing and delivery.
Providing useful information to users. This
indicates the importance of it in the accounting
system of the enterprise.
Research methodology
-
For qualitative methods:
Based on theoretical
studies, combined with the results of previous
studies, questionnaires are developed for
interviews with experts in order to identify factors
affecting the quality of information. The financial
statements are suitable for SMEs in the province
of Gia Lai.
-
For quantitative methods:
Sampling will
be conducted using a convenient nonlinear
method. The surveyors are chief accountants and
accountants of SMEs in Gia Lai province. Scope
of the survey is the SMEs in Gia Lai province. The
proposed model has six independent variables,
one dependent variable with 25 observed
variables, according to Nguyen Dinh Tho (2011),
the sample size is defined as five times the
number of observed variables (ie 5 x 25 = 125). In
this study, the authors selected sample size of 125
units suitable for factor analysis and regression
model testing. Once the data is collected, conduct
the data cleaning and then analyze the data
according to the objectives and the hypotheses
given. The authors use SPSS 22.0 software for
analysis, statistics, data processing and linear
multiple regression.
Model and research hypothesis
Results of the survey of experts gathered,
100% of experts agree with factors Accounting
apparatus, Factors Enterprise managers and
factors Tax policy; 90% of the experts agree with
the accounting book form factor, the accounting
voucher system factor, and the accounting
