The Role of Human Resources in the Transparency of Financial Information Amidst the Increasing Trend of Financial Autonomy in Public Organizations

Thi Kim Thoa Dau and Vo Van Nhi

Chapter 11 in Recent Developments in Vietnamese Business and Finance, 2021, pp 241-267 from World Scientific Publishing Co. Pte. Ltd.

Abstract: The purpose of this research is to determine criteria evaluating the transparency level of financial information and the role of human resources in improving the transparency level of financial information amidst the increasing trend of financial autonomy of Vietnamese public organizations. Hypotheses derived from this research are evaluated using PLS-SEM methodology with the support of Smart PLS 3.2.7 software. The results from the sample of 164 public organizations in Vietnam determine four factors including leaderships’ support, chief accountant expertise, accountant expertise, and level of financial autonomy that have a significant impact on the transparency of financial information. Additionally, this research also explores the role of the intermediary variable among these four factors in the research model.

Keywords: Vietnam; Business; Finance; Economy; Economics; Banking; Gender Equality; Management; Business Research (search for similar items in EconPapers)
JEL-codes: F2 F3 F4 (search for similar items in EconPapers)
Date: 2021
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