Study on factors affecting accrual accounting application towards the transparency of accounting information of administrative units in Vietnam

Abstract

By qualitative and quantitative methods, the paper proves that Hue is not only one of the pioneering localities, but also invested to become Vietnam’s one of the first completely smart cities in the context of the Industrial Revolution 4.0. Hue’s model of smart city is not solely based on modernly technical achievements and technological advantages, but also a heritage city with a diverse cultural background deeply imbued with national identity as well as a system of historical relics and traditional values recognized by the whole world among the most in Vietnam aside from a green-clean-beautiful city that not all cities are able to have. Those inherent potential and available advantages are the basis for Hue to develop into a key smart heritage city in the Central Region according to the model of green growth and sustainable development in the coming time.

Keywords

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