This paper is about the connections between taxation and accounting in Vietnam. Recognizing the degree of connection between taxation and accounting means an essential part not only in macro management but also in executing accounting and tax problems in enterprises. The analysis shows that there is a close connection between taxation and accounting. The results of this analysis would help all sides involved to operate well the instrument of taxation-accounting in management and operation.
The recent financial crisis has brought in many arguments for and against the fair value accounting method. These arguments mainly focus on the future of implementation of this method and challenge financial accounting standards boards to the scope of fair value accounting. By this paper, the author would like to sum up the content of fair value accounting and compare it with the historical cost accounting. By analyzing strengths and weaknesses of methods in response to the economic climate, the author relates to the application of the fair value accounting by financial accounting standards boards and enterprises in Vietnam.
The just-in-time (JIT) production is adopted by enterprises with a view to attaining the competitiveness. The JIT implementation may substantially change the business operations, forcing the accounting disclosure to be changed accordingly. By going over the JIT production, the authors will analyze features of the traditional accounting methods in order to prove that the JIT business must be accompanied by the back-flush accounting, which is supposed to be the most suitable for the JIT business, thereby presenting basic features of the back-flush accounting method.
In construction industry today, the consultancy companies need to improve their service quality - an important part of consultancy service in order to enhance the customer's loyalty, boosting the business for future projects and word of mouth reputation. The question is whether the dimensions used for measuring the quality of the generic services can be applied to the professional services such as the construction project management service? If yes, how to do so? This research is based on the literature review, especially Parasuraman et al. (1985, 1988), Hoxley (2004), Murugavarothayan et al. (2000) and Ong (2007); and the qualitative method to suggest possible set of dimensions to measure the service quality of the construction project management.
By this paper, we ponder factors affecting the consumer behavior in the soft drink market in HCMC including quality & safety (QS), enjoyment (EN), nutrition (NU), convenience (CO), brand (BR), price (PR), distribution (DI) and promotion (PM). These factors are objectively indicated by 300 respondents in HCMC. Also, managerial implications may be identified with regard to such the factors.
"One of central features of accounting in today's business world is the association of accounting with the computerized-base information system (IS). Many firms have changed their IS strategies by adopting application software packages such as accounting packaged software (APS) rather than in-house development because of reduced cost, standardization, rapid implementation and high system quality. Similarly, for many Vietnamese enterprises, which most of them are small and medium ones, APS is often one of the sound alternatives to apply information technology to their accounting activities.
However, implementing APS is not an easy job or like purchase of some favorite software from market. Reportedly, 2/3 of the business packaged software implementation projects were judged to be unsuccessful (Griffith et al, 1999). The root of failure might be the differences in interests between customer organizations that desire business solutions and packaged software with a generic solution applicable to a broad market. Thus, packaged software implementation would be the mutual adaptation between packaged software and business characteristics and requirements for the success. This adaptation process depends on the certain fit level of software, the adaptations from both software and adopting firm. Firm adaptation to APS can be considered in terms of changes in the business characteristics and management process, and responses from its personnel to the software features regarding to the acceptance or resistance to new technology in their work.
In this research, we would examine the impact of APS fit and response of users as well as the interaction among them on the successful APS implementation and then, offer some suggestions about application of APS to business. The paper is based on an empirical study in HCMC.