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All Journal International Journal of Small and Medium Enterprises and Business Sustainability
Duc Tai Do
Faculty of Accounting, University of Labor and Social Affairs Hanoi, Vietnam
Economics, Econometrics & Finance

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Knowledge Sharing Behavior of Accountants: The Case of Accounting Service Firms in Hanoi Thi Quynh Anh Doan; Thi Hanh Duyen Nguyen; Duc Tai Do
International Journal of Small and Medium Enterprises and Business Sustainability Vol. 5 No. 2 (2020): July
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/ijsmebs.v5i2.20510

Abstract

The main objective of this study was to identify, evaluate, and to measure the attributes of knowledge sharing behavior of accountants in the accounting service firms in Hanoi. The study was based on a field survey using a semi-structured questionnaire on a sample of 150 accountants. But, only 120 filled questionnaires were satisfactory and therefore included in the analysis. By using several statistical analytical tools, i.e. descriptive statistics, Cronbach’s Alpha analysis, Independent T-test and ANOVA, the study has identified and measured seven (7) attributes of knowledge sharing behavior that have great effects on employees (or in this case study, accountants). Based on the findings, some recommendations are given for accountants and accounting service firms to improve the knowledge sharing behavior of accountants.
Evaluation of the Financial Management Capacity of the Food Firms Listed on the Hanoi Stock Exchange Duc Tai Do
International Journal of Small and Medium Enterprises and Business Sustainability Vol. 6 No. 1 (2021): March
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/ijsmebs.v6i1.20524

Abstract

The study investigates financial management capacity of food firms listed on the Hanoi stock exchange (HNX). The study employs a set of aggregated data from 15 food firms listed on the HNX. At the same time, the study also receives comments from experts experienced in the research field. We have performed some descriptive statistics, compared and correlation analysis with support by Stata13 software to evaluate and measure financial management capacity of food firms listed on the HNX through the financial indicators, including (i) accounts receivable turnover ratio (FMC1); (ii) average collection period (FMC2); (iii) accounts payable turnover (FMC3) and (iv) average payment period (FMC4). The results show that there is a difference in financial management capacity of food firms listed on the HNX. Firms with 10% or more foreign ownership account for a relatively low proportion of these enterprises.
Co-Authors Thi Hanh Duyen Nguyen Thi Quynh Anh Doan