TAILIEUCHUNG - How to improve financial performance of tourism and travel enterprises: The case of Vietnam

The objective of this paper is to study how to improve the financial performance of Vietnamese tourism and travel enterprises through audit tools. The study was conducted on 228 tourism and travel enterprises in Vietnam over a period of 1 year. | How to improve financial performance of tourism and travel enterprises The case of Vietnam Accounting 6 2020 335 344 Contents lists available at GrowingScience Accounting homepage ac How to improve financial performance of tourism and travel enterprises The case of Vietnam Thi Lua Phama and Thi Thu Hien Phana aUniversity of Economics Technology for Industries Vietnam CHRONICLE ABSTRACT Article history The objective of this paper is to study how to improve the financial performance of Vietnamese Received November 28 2019 tourism and travel enterprises through audit tools. The study was conducted on 228 tourism and travel Received in revised format enterprises in Vietnam over a period of 1 year. The results show that quality of audit could improve December 26 2019 the financial performance of tourism and travel enterprises in Vietnam. This relationship however Accepted January 28 2020 Available online was not a full mediate relationship but audit quality still had a strong impact on capital access February 2 2020 customer loyalty employee satisfaction and corporate reputation. Nevertheless the two mediate Keywords factors that access capital and employee satisfaction did not have any statistically significant impact Financial performance on financial performance. Audit quality Tourism and travel enterprises Vietnam 2020 by the authors licensee Growing Science Canada 1. Introduction In recent decades the world has witnessed the growth of the tourism industry becoming one of the world s largest industries and making a positive contribution to economic development. As the international tourism market grows the competitiveness of the destination is considered an important factor affecting tourism business activities. Pearce et al. 1997 argue that as world travel becomes more and more competitive all the profound perception of the destination s development strengths and weaknesses will be of paramount importance. Ritchie and Crouch 2000 .

• Kế toán - Kiểm toán
• Vietnamese tourism and travel enterprises
• Financial performance of tourism and travel enterprises
• Full mediate relationship
• Ritchie and Crouch
• Promoting socio economic development