• The Journal of Asian Finance, Economics and Business
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• v.7 no.7
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• pp.311-321
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• 2020

This paper aims to investigate the effect of the factors on the e-invoice at its infant stage of adoption in the context of Vietnam. Data were collected by using a questionnaire delivered to 318 participants who are managers and accountants of companies in Vietnam from June to September 2019. The statistical methods approaches are employed to address the research issues including Cronbach's Alpha testing, Explanatory Factor Analysis (EFA), and Confirmation Factor Analysis (CFA). Then, Structural Equation Modeling (SEM) is employed to assess the proposed hypotheses model of e-invoice adoption in Vietnam. The research findings showed that direct factors have a statistically significant impact on the e-invoice adoption towards behavior, and perceived behavioral control. Perceived usefulness and perceived ease-of-use positively affect attitude towards the behavior. These factors, in turn, are impacted by perceived compatibility. Based on the research results, some practicable suggestions are proposed in order to boost the number of Vietnamese enterprises voluntarily adopting e-invoice. This study indicates the important impacts of the user's attitude and perception about control ability on intention to use. In addition, some key intuitive recommendations were proposed aiming to improve the success of the e-invoice adoption of enterprises in the context of Vietnam.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.8
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• pp.77-85
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• 2020

The aim of this study is two-fold. Firstly, it attempts to assess the level of management accounting practices (MAPs) in manufacturing companies in Vietnam. Secondly, it purports to explore the impact of potential contingency factors on the current level of MAPs in the sample of studied companies from the industrial sector in Vietnam. The study examines the hypotheses that MAPs in Vietnamese manufacturing firms are affected by a range of contingent variables. A quantitative research was conducted by sending questionnaires to the target respondents that comprise both accountants and managers in 160 manufacturing enterprises in the north of Vietnam. The first main findings from the study reveal that MAPs in Vietnam are mainly traditional rather than contemporary ones, and oriented toward the short-term rather than the long-term. The second main research findings resulted from multiple regression model show that MAPs in Vietnam are significantly affected by company size, commitment of directors, advanced manufacturing technology, and distinct number of products. However, no significant associations are found between MAPs and intensity of competition from the emerging market as hypothesized in this study. Research findings are bases for recommendations to promote the application of contemporary practices and enhance management accounting functions in manufacturing companies in Vietnam.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.11
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• pp.157-167
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• 2020

One of the concerns that have received substantial interest in the accounting field, in particular, in accounting education, is the increasing scarcity and demand for professional accountants around the globe. This study aims to investigate the effects of financial rewards (FR), parents' and peers' influence (PPIF), and benefits and cost (BCE) on students' intention to pursue a career in accounting. A quantitative, convenient random sampling approach was used, and an online survey was conducted to collect data from students studying in China. A total of 311 valid responses were used for model testing based on the theory of reasoned action and the theory of planned behavior. The findings of the study include the positive effects of FR, PPIF, and BCE on accounting career choice (ACC). This study illustrates that FR is the most dominant factor (β=0.479) for influencing ACC. Furthermore, the used factor explained 70% variation in ACC. The results of the study have implications both for accounting firms and universities whether offering or not offering accounting as a major. This study provides a global perspective, which keeps this study unique from other studies. And in this study, the Partial Least Square Structural Equation Modeling (PLS-SEM) has been used which is randomly used in accounting research.

• The Journal of Industrial Distribution & Business
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• v.12 no.11
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• pp.1-8
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• 2021

Purpose: For the last few decades, human civilization has observed an enormous change due to digitalization. However, question remains whether and how management accounting has been transformed to meet the demand of the digitalization. This paper provides a literary illustration of such transformation in the context of a digitalized world. Research design, data and methodology: This is a conceptual study based on extant literature. Therefore, the secondary sources of materials were used. Materials include literatures published in this domain, archival documents, and other publicly available data. Results: Drawing from literary evidence, the paper first highlights the evolving character of management accounting. Then it illustrates the changing landscape in the milieu of global and institutional settings with a focus in accounting profession. It further demonstrates the digitalization impact in management accounting. Here it also identifies the changing role of management accountants. Conclusions: The paper is critical for the management accounting professionals in identifying the attributes and nature of management accounting in the contemporary world. It also provides a sketch of the potential skillset that management accounting professionals should embrace to tackle the challenges of the new environment.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.5
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• pp.335-343
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• 2021

Profit generation is one of the main goals of small- and medium-sized enterprises (SMEs). SMEs have deployed a number of solutions to increase profits, including solutions to improve their financial advantage. The question is how to help SMEs make better and more effective decisions to improve their competitive advantage in order to improve their financial performance. The aim of this research is to examine the impact of competitive advantage on financial performance in small- and medium-sized enterprises (SMEs) in Hanoi. A survey of 120 accountants, sales staff and boards of directors of SMEs was conducted to collect data. Through quantity methodology, we used Cronbach's Alpha, EFA and correlation analysis to determine the relationship between competitive advantage and dependent variable - financial performance. The results showed that the competitive advantage had a positive relationship with financial performance. There is not, statistically, significant difference in the level of financial performance in SMEs in Hanoi in terms of genders and between the mentioned three groups of job descriptions. From the findings, this study suggests several recommendations to improve financial performance such as increase sales and increase profits. The results are considered as a useful reference for establishing policies to attract customers toward sustainable development of firms.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.2
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• pp.1247-1262
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• 2021

The number of tax consultants in Central Java registered at the Indonesian Tax Consultant Association is still limited, likewise, the number of accountants with licensing practices is still small, and making the career opportunities of tax consultants and auditors remain open. This study aims to provide a perspective for career interests in taxation and auditing for accounting students. This study used a quantitative approach by distributing questionnaires to the respondents. The research population involved accounting students who had taken audit and tax courses. The sampling method employed purposive sampling. 270 accounting students at state and private universities in Semarang-Indonesia were chosen. The analysis technique used Warp Partial Least Square (PLS). The results revealed that labor market motivation and considerations positively affected career interests in the taxation and audit fields. Self-efficacy also had a positive effect on career interests in the audit field but not on tax career interests. Besides, gender influenced career interests in auditing. In contrast to the expectation, this study found that gender did not influence career interests in tax. In conclusion, this study can provide information in explaining career interests in the taxation and audit fields, although the ability to explain is still limited.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.3
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• pp.807-819
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• 2021

This study aims to determine the availability of forensic accounting application factors sought by auditors' representatives of Jordanian Certified Public Accounting and auditors working in the Audit Bureau. The study identifies as well the role of these application factors in enhancing the efficiency of auditors due to the increased responsibility on them in the face of various fraud cases on the one hand, and their appearance in the courts as financial experts supporting the judiciary to adjudicate financial cases on the other hand. To achieve the objectives of the study, the researchers used the descriptive analytical method because of its suitability for the nature of the research. The population of the study consisted of 433 Jordanian certified public accountants and 520 auditors working in the Audit Bureau, from which a sample of 426 was constructed. A questionnaire was developed to collect data and the Statistical Package for Social Sciences was utilized to analyze data and test hypotheses. The study found that there is a statistical difference between the responses of the two samples of the study, and it concluded a set of recommendations, which are hoped to help legislators in strengthening and developing the forensic accounting profession in Jordan.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.8
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• pp.541-552
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• 2021

The purpose of this research is to investigate the mediating role of performance information use in the relationship between result-oriented culture and organizational performance. The data were collected from chief accountants and managers working in public-sector organizations in Vietnam. The analysis was based on the 197 completed questionnaires by using Partial Least Squares Structural Equation Modeling (PLS-SEM). For the test research model and hypotheses, the supporting tool is SmartPLS 3 software. Research findings show that result-oriented culture is positively associated with organizational performance, and that performance information use is a mediating mechanism that explains how a result-oriented culture leads to higher performance in public organizations. The findings of this study suggest that the results-oriented culture, not only directly improves organizational performance, but also indirectly does so by the use of performance information. This study provides evidence for theoretical understanding of the impact of result-oriented culture on the performance of public-sector organizations through performance information use, and suggests practical implications for public organizations in applying result-oriented culture to foster using performance measurement and improve organizational performance. In order to achieve good performance, public-sector organizations need to create and spread result-oriented culture and enhance the use of performance information for decision-making.

• The Journal of Industrial Distribution & Business
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• v.12 no.7
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• pp.7-14
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• 2021

Purpose: The coronavirus (COVID-19) has become a worldwide pandemic and significantly influences the global economy. Therefore, this paper aims to determine the impact of COVID-19 on the accounting profession in Bangladesh. Research design, data, and methodology: The research has focused on its primary question. How much does COVID- 19 affect the accounting profession in Bangladesh? A formal questionnaire has been developed to address it. Questionnaire was spread via Facebook and email. Sample was determined by using random sampling method. The collection comprises 190 from Bangladesh. The Likert scale of five points was used. Descriptive and inferential statistical analysis (Wilcoxon signed-rank test) were used for analysis. Results: the study found a great impact of COVID-19 on the accounting profession in Bangladesh. Many changes are faced due to pandemics. Most accountants are working remotely during pandemic rather than before pandemic. They have adapted to new technology. Meetings and trainings are held virtually. They are also facing cybersecurity problems because of less data security. Job insecurity has increased. Conclusions Therefore, the global pandemic COVID-19 dramatically affects the accounting profession in Bangladesh. The changes that happened due to pandemics will advance the accounting profession. These revolutionary changes will become the world's new normal.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.6
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• pp.105-114
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• 2022

With the help of this study, we aim to investigate the influence of Financial Distress (FD) and information and communication technology (ICT) on the operating performance and efficiency of banks in the Indian banking sector. FD can be defined as a position in which a company or individual is not in a condition to fulfill their promise of paying their obligations on time. The term "financial distress" refers to a situation in which a corporation or individual is unable to keep their promise of paying their debts on time. In this work, panel data analysis (PDA) was used to analyze data from 33 Indian banks over ten years (2010 to 2019). According to the findings, FD has a positive and significant impact on bank operational performance and efficiency. The current study will give the banking industry a better understanding of how a bank's performance can be negatively impacted by distressing conditions that render it inefficient and ineffective. Second, it will show investors how the level of distress can have a significant impact on bank performance in the market, finally resulting in the loss of money invested.