FACTORS AFFECTING THE QUALITY OF ACCOUNTING INFORMATION IN PUBLIC UNIVERSITIES IN HO CHI MINH CITY

Accounting information is a powerful tool in providing complete and timely information for the leaders of public universities to perform their economic and financial management. The purpose of this study is to investigate the effect of factors including accounting staff and managers, information technology, consulting experts on the quality of accounting information in public universities in Ho Chi Minh City (HCMC). This study uses a sample of 113 employees of the accounting department including managers, vice-managers, accountants and experienced accounting experts working in 25 public universities in HCMC. The main findings indicate that factor of accounting managers has the most significant effect, following by factor of consulting experts and finally factor of information technology.