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142 results on '"Huy, Pham Quang"'

5. Optimization of Accounting information System in Public Sector for Sustainable Risk Management Under Big Data Analytics. Does forensic Accountants’ Skill Generate Differences?

Author

HUY Pham Quang and PHUC Vu Kien

Subjects
accounting information system, big data analytics, forensic accountants, skill, sustainable risk management, public sector, h83, g32, Management. Industrial management, HD28-70, Business, HF5001-6182
Abstract

This article sets its sight to allot an intelligible picture of how to optimize accounting information system (AIS) in public sector organization (PSO) for sustainable risk management (SRM) under the big data analytics (BDA) and offers in-depth understandings concerning to the role of forensic accountants’ skill (FAS) on these aforementioned interconnections. The structural equation modeling (SEM) and multi-group SEM were wielded to testify the hypothesized model rested on cross-sectional data formulated by a closed-ended questionnaire survey distributed to convenience and snowball sample of 683 respondents in PSOs. All the proffered hypotheses in the theoretical model were authenticated by the soundly statistical evidences. The observations of the current study also generated the numerous practical implications for the practitioners in organizational management and policymakers in building up the strategies and promulgating rules in relation to digital initiatives adoption, accounting practices and risk management toward sustainable development within PSOs.

Published
2024
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9. Artificial Intelligence-Based Metaverse as a Virtual Model of Smart Urbanism: Unveiling the Challenges for Cybersecurity

Author

Huy, Pham Quang, Phuc, Vu Kien, Biloria, Nimish, Series Editor, Burry, Jane, Editorial Board Member, Choi, Jaz Hee-jeong, Editorial Board Member, Foth, Marcus, Editorial Board Member, Gammons, Tim, Editorial Board Member, Hensel, Michael, Editorial Board Member, Roggema, Rob, Editorial Board Member, Majumdar, Sushobhan, editor, Kandpal, Vinay, editor, and Anthopoulos, Leonidas G., editor

Published
2024
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19. Using Oaxaca-Blinder and Machine Learning to Decompose the Gaps of Happiness and Financial Satisfaction by Gender

Author

Nam, Nguyen Thanh, Anh, Nguyen Phuong, Linh, Ngo Ngoc Lan, Huy, Pham Quang, Appolloni, Andrea, Series Editor, Caracciolo, Francesco, Series Editor, Ding, Zhuoqi, Series Editor, Gogas, Periklis, Series Editor, Huang, Gordon, Series Editor, Nartea, Gilbert, Series Editor, Ngo, Thanh, Series Editor, Striełkowski, Wadim, Series Editor, Nguyen, Nguyen Danh, editor, and Hong, Pham Thi Thanh, editor

Published
2023
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37. Cross-Domain Using Composing of Selected DCT Coefficients Strategy with Quantization Tables for Reversible Data Hiding in JPEG Image

Author

Huy, Pham Quang, Thanh, Ta Minh, Tai, Le Danh, Van Toan, Pham, Kacprzyk, Janusz, Series Editor, Pal, Nikhil R., Advisory Editor, Bello Perez, Rafael, Advisory Editor, Corchado, Emilio S., Advisory Editor, Hagras, Hani, Advisory Editor, Kóczy, László T., Advisory Editor, Kreinovich, Vladik, Advisory Editor, Lin, Chin-Teng, Advisory Editor, Lu, Jie, Advisory Editor, Melin, Patricia, Advisory Editor, Nedjah, Nadia, Advisory Editor, Nguyen, Ngoc Thanh, Advisory Editor, Wang, Jun, Advisory Editor, Kumar, Raghvendra, editor, Quang, Nguyen Ho, editor, Kumar Solanki, Vijender, editor, Cardona, Manuel, editor, and Pattnaik, Prasant Kumar, editor

Published
2021
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38. Watermark by Learning Non-saliency

Author

Anh, Dao Nam, Huy, Pham Quang, Mai, Luong Chi, Kacprzyk, Janusz, Series Editor, Pal, Nikhil R., Advisory Editor, Bello Perez, Rafael, Advisory Editor, Corchado, Emilio S., Advisory Editor, Hagras, Hani, Advisory Editor, Kóczy, László T., Advisory Editor, Kreinovich, Vladik, Advisory Editor, Lin, Chin-Teng, Advisory Editor, Lu, Jie, Advisory Editor, Melin, Patricia, Advisory Editor, Nedjah, Nadia, Advisory Editor, Nguyen, Ngoc Thanh, Advisory Editor, Wang, Jun, Advisory Editor, Satapathy, Suresh Chandra, editor, Bhateja, Vikrant, editor, Nguyen, Bao Le, editor, Nguyen, Nhu Gia, editor, and Le, Dac-Nhuong, editor

Published
2020
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41. Factors influencing the effectiveness of internal control in cement manufacturing companies

Author

Tu Chuc Anh, Lan Huong Tran Thi, Huy Pham Quang, and Thuy Truong Thi

Subjects
Cement company, Internal control, Effectiveness, Effectiveness of International control, Business records management, HF5735-5746
Abstract

This research approaches and used the 2013 Internal Control-Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) with a view to assessing the impact of the factors: (1) Control environment, (2) Risk assessment, (3) Information and communication, (4) Control activities and (5) Monitoring on the effective-ness of internal control at cement companies. The research was carried out through a survey of 210 managers and employees at Vietnamese cement companies with the support of SPSS software and assessed scale reliability through using the Cronbach`s Alpha coefficient and the method of exploratory factor analysis (EFA). The research results show that the factors above had positive relationship with the effectiveness of internal control. Also, on such basis, the author gave recommendations for maintaining and promoting the effectiveness of internal control to managers at cement companies.

Published
2020
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