The influence of traditional cultural factors on the professional ethics in accounting and auditing in Vietnam

In many countries, especially Asian countries, the influence of traditional cultural factors on professional ethics is clearly shown, especially in the accounting and auditing industry. This relationship has been present in previous studies with different spaces and times. This paper aims to reaffirm the influence of traditional cultural factors on the professional ethics in accounting and auditing in Vietnam. This study surveyed enterprises operatingwithin Hanoi from October 2021 to January 2022. The study analyzed the degree of influence of these factors on the professional ethics in accounting and auditing in the enterprise and from that some solutions were proposed to improve the problem of professional ethics in accounting and auditing.

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Opracowanie rekordu ze środków MNiSW, umowa nr SONP/SP/546092/2022 w ramach programu "Społeczna odpowiedzialność nauki" - moduł: Popularyzacja nauki i promocja sportu (2024).