Determinants Influencing Accounting Quality of Transportation Service Firms

Abstract

The study aimed to determine what determinants influencing the accounting of transportation service firms working the area of Da Nang of Vietnam. A study model was developed, investigated and analyzed with the involvement of 250 transportation service firms in Da Nang. The results show five determinants influencing the accounting works including industry characteristics; legal guidance; material facilities for accounting; interest in accounting of business owners; accountants’ qualifications. Among them, the two most important determinants influencing the quality of the accounting were legal guidance and interest in accounting of business owners. Based on the findings, some recommendations were made to improve the quality of accounting of transportation service firms.

Keywords: Determinants, accounting, transportation services

DOI: 10.7176/RJFA/11-4-08

Publication date: February 29^th 2020