SUMMARIZED INFORMATION
ABOUT NEW FINDINGS OF THE DOCTORAL THESIS
1. Thesis topic: “Finalizing the accounting reporting system at enterprises producing building materials in Nghe An Province”
2. Major: Accounting. Code: 62.34.03.01 3. Full name of doctoral candidate: NGUYEN THI THANH HOA 4. Full name of the supervisors:
1. Assoc. Prof. Dr. Dang Van Thanh 2. Assoc. Prof. Dr. Dang Duc Son
5. New findings of the thesis:
New academic and theoretical contributions
The thesis has systematized and clarified the theory of accounting reporting system, analyzed in depth the factors affecting the accounting reporting system in manufacturing enterprises, clarified the role of the accounting reporting system for the information needs of users.
The thesis has clarified the theoretical framework of the financial accounting reporting system and the managerial accounting reporting system, which is based on the useful theory of financial information and economic decision making theory.
The thesis has clarified the interaction between the financial reporting system and the managerial accounting reporting system in the enterprise accounting system, which is an important basis for the formation and operation of accounting reporting system in enterprises.
New proposals drawn from research findings
From the results of research and survey, the thesis has proposed some improvements in the accounting reporting system in enterprises producing building materials in Nghe An Province, including:
- Completing the current legal framework on accounting related to financial reporting system and finalization of financial reporting system at enterprises producing building materials in Nghe An Province.
- Completing the managerial accounting reporting system in the direction of meeting the information needs of the enterprise managers, including reporting group providing estimate information; The reporting group providing performance information; The reporting group providing information for control, evaluation and decision making.
The thesis also offers conditions for the State and conditions for enterprises to implement the solutions.
Hanoi, date month 2017
SUPERVISORS DOCTORAL CANDIDATE
Supervisor 1 Supervisor 2
Assoc. Prof. Dr. Dang Van Thanh Assoc. Prof. Dr. Dang Duc Son Nguyen Thi Thanh Hoa
