ACCOUNTING INFORMATION SYSTEM IN PUBLIC CAREER UNITS CASE STUDIES AT PUBLIC UNIVERSITIES

Abstract

The basic characteristic of a public business unit is that the unit is covered by the State for the expenses for the operation and performance of assigned political tasks with funds from the state budget or public funds on the principle of no direct reimbursement. A public business units must manage expenditures for the right purposes and according to approved estimates according to each funding source and each expenditure content according to standards and norms. To manage finance, public business units use many methods as well as many different management tools, one of which must be mentioned is the accounting information system. Through in-depth investigation and interview methods with accountants, accountants and managers at all levels at public non-business units, typically autonomous public universities in Vietnam, to assess the current status of accounting information systems at those units, thereby proposing solutions to complete the accounting information system in line with the trend of autonomy in Vietnam in the current context.