Date Received: 07-06-2021 / Date Accepted: 29-10-2021
This article analyzed the current situation of accounting performance in the cooperatives in Nghe An province, indicated shortcomings in the accounting performance, and suggested some implications to improve the accounting performance of these cooperatives in the future. To achieve these objectives, this article used some research methods such as: Shapiro-Wilk normality test and T-test, descriptive statistics method, comparative analysis method, and Likert scale. The research results showed that (i) The number of permanent accountants in cooperatives was limited and the educational level of accounts was not high; (ii) applying the system of accounting vouchers, accounts, and ledger accounts were not complying with the guidelines of the accounting regime; (iii) reporting and providing the accounting information were still formal and accounting information was inaccurate, incomplete and untimely; (iv) the effectiveness of the internal control system in accounting was also limited. Therefore, this article suggested some implications to improve the accounting performance of these cooperatives: Improving capacity and creating accounting human resources for cooperatives; Applying some additional detailed accounting ledgers and management accounting reports to provide accounting information to the internal management of cooperatives; regulations on inspection and control on accounting.
