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dc.contributor.authorVan Hoa, Nguyeneng
dc.contributor.authorThi Hanh Duyen, Nguyeneng
dc.contributor.authorHuyen, Vu Ngoceng
dc.contributor.authorVu Quang, Hoangeng
dc.contributor.authorVan Huong, Nguyeneng
dc.contributor.authorThi Cam Tu, Nguyeneng
dc.contributor.authorThi Minh Nguyet, Buieng
dc.date.issued2022eng
dc.description.abstractRecently, the adoption of accounting and auditing standards in the agricultural sector has been a global phenomenon that has gained increasing trend due to the significant role of the agricultural industry in the country's economy. Thus, the present study examines the impact of trained human resources, technology adoption, and international standards on improving accounting and auditing activities in the agricultural sector in Vietnam. The present research investigates the moderating impact of agricultural, institutional support among the linkage of trained human resources, technology adoption, international standards, and improvement of accounting and auditing activities in the agricultural sector. The present article has adopted the questionnaires to gather the primary data from selected respondents. The current research has applied the smart-PLS to test the study's hypotheses. The results revealed that trained human resources, technology adoption, and international standards positively impact the improvement of accounting and auditing activities in the agricultural sector. The findings also indicated that the agricultural institutional support significantly moderates the linkage of trained human resources, technology adoption, international standards, and improved accounting and auditing activities in the agricultural sector.eng
dc.description.bibrefIncludes bibliographical references.eng
dc.description.statementofresponsibilityNguyen Van Hoa (University of Kinh Bac (UKB)), Nguyen Thi Hanh Duyen (Vinh University), Vu Ngoc Huyen (Viet Nam National University of Agriculture (VNUA)), Hoang Vu Quang (Researcher at Institute of Policy and Strategy for Agriculture and Rural Development (IPSARD)), Nguyen Van Huong (Hung Yen University of Technology and Education (UTEHY)), Nguyen Thi Cam Tu (National Economics University (NEU)), Bui Thi Minh Nguyet (Vietnam National University of Forestry (VNUF))eng
dc.format.extent13 pages : illustrationseng
dc.identifier.citationAgBioForum, 24(1): 59-71. ©2022 AgBioForum
dc.identifier.urihttps://hdl.handle.net/10355/91407
dc.languageEnglisheng
dc.publisherUniversity of Missouri, College of Agriculture, Food and Natural Resourceseng
dc.rightsOpenAccess.eng
dc.rights.licenseThis work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivs 3.0 License.
dc.sourceHarvested by MU Libraries from AgBioForum (https://agbioforum.org/) on August 23, 2022. Original file format was pdf. File uploaded without modifications.eng
dc.subjecttrained human resourceeng
dc.subjectagriculturaleng
dc.subjectinstitutional supporteng
dc.subjectadoption of technologyeng
dc.subjectadoption of international standardseng
dc.subjectthe agricultural sectoreng
dc.titleImpact of trained human resources, adoption of technology and international standards on the improvement of accounting and auditing activities in the agricultural sector in Viet Nameng
dc.typeArticleeng


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