FACTORS AFFECTING THE ABILITY TO PREPARE CASH FLOW STATEMENT ACCORDING TO PUBLIC SECTOR ACCOUNTING STANDARDS: STUDY AT PUBLIC ENTITIES UNDER THE MINISTRY OF LABOR AND SOCIAL AFFAIRS

Authors

  • Phan Thi Thu Mai Author

Abstract

The cash flow statement is an important financial statement that reflects cash flow generated from activities and the situation of using cash. For public entities in Vietnam in general and public entities under the Ministry of Labor - Invalids and Social Affairs in particular, the preparation of cash flow statement has only just begun when applying public sector accounting standards. In this article, the author researches the factors affecting the ability to prepare cash flow statement according to public sector accounting standards at public entities under the Ministry of Labor and Social Affairs and has found 3 influencing factors include: Current regulations, the capacity of the accountants, and the particularity of the entity. Based on the research results, the author also makes a number of proposals to improve the ability to prepare cash flow statement according to public sector accounting standards at public entities under the Ministry of Labor - Invalids and Social Affairs.

Keywords: Cash flow statement, Ability to prepare cash flow statement

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Published

2024-05-26

Issue

Vol. 6 No. 1 (2024)

Section

Articles

How to Cite

FACTORS AFFECTING THE ABILITY TO PREPARE CASH FLOW STATEMENT ACCORDING TO PUBLIC SECTOR ACCOUNTING STANDARDS: STUDY AT PUBLIC ENTITIES UNDER THE MINISTRY OF LABOR AND SOCIAL AFFAIRS. (2024). Journal of Research Administration, 6(1). https://journlra.org/index.php/jra/article/view/1892