Search

Search Results

• Assessing the Status of Information Technology Applications to Accounting Work by SMEs in Hanoi: Implications for E-accounting

  Phan Le Trang, Phi Thi Diem Hong, Tran Nguyen Thi Yen, Nguyen Thi Hai Binh

  Received: May 13, 2022 / Published: Dec 30, 2022

   Abstract PDF

  Small and medium enterprises (SMEs), which make up over 90% of the total number of enterprises in Vietnam, play important roles in economic development not only in Hanoi but also in the whole country. As an effective tool in business management, accounting supplies important information for making decisions. Recently, information technology in business, especially in accounting work or e-accounting, has increased, and along with many advantages in terms of job productivity, has also been considered as the source of changing the roles of accountants in business. In order to show evidence of these changes as being the background for issuing solutions to improve information technology applications in accounting areas of enterprises, this study conducted a survey of 186 small and medium-sized enterprises in Hanoi. The research results showed that the lack of knowledge of current accounting staff is one of the two biggest obstacles to improving the application of information technology or developing e-accounting in accounting areas of small and medium-sized enterprises. Almost all the enterprises accepted the positive features of information technology for accounting work, however they still strongly considered the dynamics as well as the satisfaction of specific information technology products in their accounting work, especially in dealing with new business transactions.

• Factors affecting members’ satisfaction with the quality of support activities of cooperatives: A case of horticultural cooperatives in Son La province, Vietnam

  Le Thi Minh Chau, Nguyen Dang Hoc, Ngo Thi Thu Hang, Tran Quang Trung

  Received: Sep 08, 2023 / Published: Jun 28, 2024

   Abstract PDF

  This study explored the factors affecting members’ satisfaction with the quality of support activities of cooperatives using data collected from 301 members of horticultural cooperatives in Son La province. The study applied the SEVERQUAL concept and cooperative principles to develop the research model. Exploratory factor analysis (EFA) and the regression model were used for data analyses. Members’ satisfaction with the quality of the support activities of the cooperatives was specifically evaluated by measuring members’ satisfaction with collective input purchasing; collective marketing; self-help activities; support activities for directly receiving government support; and capacity-building activities. It was found that “Responsiveness” was the prominent factor, followed by the “Assurance and Reliability”, “Empathy”, “Competency of cooperative managers”, and “Tangibles” factors, which were found to positively affect the members’ satisfaction with the quality of the support activities of the cooperatives. To enhance the members’ satisfaction with the quality of the support activities of the cooperatives, the responsiveness of cooperative managers to market risks; social relationships among members; members’ awareness about voluntary participation opportunities in the cooperatives; competency of managers in management and negotiation; internal control systems of the cooperatives; involvement of members in the decision-making process; investment of equipment with internet connections; and the number of members should be improved.

• The Effect of the Broker’s Competence on Recontract Intention in Real Estate Brokerage Services

  Ngo Thi Ha, Phan Thi Thanh Huyen

  Received: Sep 29, 2022 / Published: Mar 29, 2023

   Abstract PDF

  This study examines the effect of brokerage competencies on re-contract intention and customer satisfaction with the elements of ability, knowledge, and attitude as well as understanding the mediation of customer satisfaction on competencies and re-contract intention. The study surveyed a questionnaire with customers in Tan Thoi Dai agent which was a total of 200 samples. The study applied SPSS 20.0 and AMOS 24 to complete all steps of analyzing data in SEM and provide accurate results. Based on the results, the competencies of a broker positively impact the satisfaction of service users through the element of ability, attitude, and knowledge. Moreover, these indicators (ability and attitude) play a significant impact on recontract intention in the direct aspect, in contrast, Knowledge has an insignificant role. Lastly, the level of satisfaction is proved to play a mediating role in the relationship between all the elements of the broker’s capacity and recontract intention due to reducing the coefficient. Interestingly, Customer satisfaction has a full mediation in the correlation of knowledge and recontract intention, while it keeps a partial one in the case of ability and attitude. This study has contributed to the area of developing the efficiency of real estate agents, brokers, and managers. It is necessary to reinforce the competitiveness of real estate agents by raising the rate of revisit intention of old customers. Therefore, to enhance the recontract intention, it is not only paying attention to training for brokers with essential capacities but also the increasing level of satisfaction.