Determinants Influencing Accounting Quality of Transportation Service Firms

The study aimed to determine what determinants influencing the accounting of transportation service firms working the area of Da Nang of Vietnam. A study model was developed, investigated and analyzed with the involvement of 250 transportation service firms in Da Nang. The results show five determinants influencing the accounting works including industry characteristics; legal guidance; material facilities for accounting; interest in accounting of business owners; accountants’ qualifications. Among them, the two most important determinants influencing the quality of the accounting were legal guidance and interest in accounting of business owners. Based on the findings, some recommendations were made to improve the quality of accounting of transportation service firms. Keywords: Determinants, accounting, transportation services DOI: 10.7176/RJFA/11-4-08 Publication date: February 29th 202

A Research on the Quality of Public Transportation Services by Bus in Vietnam

This study was conducted to assess the status of the quality of public passenger transport services by bus in Hanoi. Data were collected from regular passengers using buses as a means of transportation in the city, including passengers standing at stations, waiting shelters and on vehicles to make trips and students of some universities who use buses as a means of transportation. We employ descriptive statistics and hierarchical analysis to learn about the topic of research. The results indicate that the quality of public transport services by buses in Hanoi, which was judged by passengers quite well. In particular, the safety level, convenience, security and hygiene is up to 70%, which was higher than the highest quality level. Quality of fast level and reliability are low. Keywords: quality of services, public passenger transport, buses, Vietnam. DOI: 10.7176/RJFA/10-13-04 Publication date:July 31st 201

Data Structure Model on the Quality of Public Passenger Transport Services by Bus in Vietnam

The system of managing public passenger transport services (PPTS) by bus is a complex system, involving infrastructure, facilities, management and service communication activities between passengers and transport systems. In particular, quality information is the most important factor, providing necessary data for analysis, setting out measures to improve quality to meet the needs of passengers and meet the requirements of related parties. According to the peculiarity of the service, this study selects a database structure model to guide the process of computerizing the management of quality of PPTS by bus in urban areas in Vietnam. The results show that four database systems reflecting the quality information of the infrastructure, means of transport, transport operation and passenger service and each database system is structured by components that ensure proper implementation of QM process according to the continuous quality improvement cycle. The components of each database system are dispersed according to the scope of management to ensure the consistency for the quality management process and facilitate the collection, processing and distribution of information of related parties. Keywords: Quality, transport services, public passengers, Vietnam. DOI: 10.7176/JESD/10-10-13 Publication date:May 31st 201