Factors Affecting the Efficiency of the Internal Control System, Impact on the Competitiveness of Vietnam Businesses. Case Study in Binh Duong Province

Autor:	Nguyen Vuong Thanh Long, Nguyen Huu Phu, Vo Van Nhi, Le Duc Toan, Nguyen Phi Son
Rok vydání:	2022
Předmět:	Economics and Econometrics Business and International Management Finance
Zdroj:	WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS. 19:1373-1379
ISSN:	2224-2899 1109-9526
DOI:	10.37394/23207.2022.19.123
Popis:	The article presents research on the factors affecting the effectiveness of the internal control system, thereby finding out the relationship between the effectiveness of the internal control system and the competitiveness of enterprises. The data was surveyed at 150 enterprises in Binh Duong province and processed through SPSS 20.0 software. The results show that there are 6 factors affecting the effectiveness of the internal control system. The control environment is a factor that strongly influences the effectiveness of internal control. The effectiveness of the internal control system affects the competitiveness of the enterprise. From the research results, the article has proposed some managerial implications for the relevant units.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::47baf54e1a188645c69bb89aea3582b2 https://doi.org/10.37394/23207.2022.19.123 Zobrazit plný text záznamu