THE SCIALIST REPUBLIC OF VIETNAM Independence - Freedom – Happiness
SUMMARY
ABOUT THE NEW CONCLUSIONS OF DOCTORAL THESIS
1. Thesis topic: "Completing the accounting information system in the steel manufacturing enterprises under the Vietnam Steel Corporation"
2. Major: Accounting; Code: 9.34.03.01
3. Full name of PhD student: Tran Thi Quynh Giang 4. Full name of scientific instructors:
1. Dr. Ta Van Khoai 2. Dr. Bui Thi Thu Huong 5. New conclusions of the thesis:
5.1. New contributions in academics, reasoning:
(1) The dissertation has systematized and clarified the theory of accounting information system in manufacturing enterprises, the role of accounting information system (AIS) about information needs for users;
(2) The dissertation analyzes the information needs of the users inside and outside the enterprise, as well as the factors affecting to AIS in the enterprise
(3) The dissertation has outlined the AIS model in the foundation history, in depth study of ERP model and cloud computing model;
(4) The dissertation researches the content of the AIS according to the process of information processing including the process of acquiring accounting information, the processing of accounting information, providing accounting information and controling the accounting information associated with the ERP environment to provide useful and reliable informationfor the users.
5.2. New proposals drawn from research results:
(1) The thesis clearly analyzes the characteristics of the Steel Corporation of Vietnam Steel Corporation that affect the AIS in these enterprises;
(2) The thesis analyzes the accounting information needs of the users using accounting information in the steel manufacturing enterprises; at the same time, it clarifies the characteristics of AIS in the Steel Corporation of Vietnam Steel Corporation;
(3) The thesis evaluates the current situation of AIS in steel manufacturing enterprises of Steel Corporation of Vietnam through the results of direct investigation and survey forms;
(4) The thesis has pointed out the necessity, requirement and principle of finishing the AIS in the Steel manufacturing enterprises of Vietnam Steel Corporation;
(5) The thesis has researched and proposed specific solutions to improve the AIS in Steel manufacturing enterprises of Vietnam Steel Corporation in the way of applying the ERP model in the enterprise; meet the requirements and principles of perfecting in accordance with the conditions and characteristics of the Steel manufacturing enterprises of Vietnam Steel Corporation;
- Completing the AIS model in the direction of applying ERP model in the short term; applicating cloud computing model in the long term;
- Completing acquiring accounting informationprocess: collectedinformation content; collection methods;
- Completing accounting informationprocess: Completing the initial information processing after receiving (building coding system of accounting objects, accounting account system, accounting booksystem) ; Completing information processing according to each function of management accounting (information for planning, implementating, controlling and making decision);
- Completing supplying accounting information process: Building a management accounting report system in steel manufacturing enterprises;
- Completing controlling accounting informationprocess: Controlling the assessment of the quality of accounting information provided - the output of AIS to ensure the information provided by AIS is most useful for the users of inside and outside the enterprise.
(6) The thesis identifies the conditions at all levels, departments and sectors related to the steel manufacturing enterprises of Vietnam Steel Corporation: State;
Vietnam Steel Association; Vietnam Accounting Association; Vietnam Steel Corporation ... to help steel companies implement the above solutions.
Ha Noi, …. … 2018 SCIENTIFIC INSTRUCTORS PHD STUDENT Instructor 1 Instructor 2
