Impact of trained human resources, adoption of technology and international standards on the improvement of accounting and auditing activities in the agricultural sector in Viet Nam
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Recently, 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.
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This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivs 3.0 License.