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This study was conducted to determine the factors and their influence on accrual accounting reform in the public sector in Vietnam. Combining qualitative and quantitative research methods based on empirical surveys of 268 accountants, controllers, and auditors working in state agencies such as the Department of Finance, state treasuries and agencies receiving revenues from the state budget in 2019. This study shows that six factors influence the reform of the accounting system in the public sector in Vietnam to accrual-based: accounting staff – especially their expertise, competence, and work experience; training and support of the consulting experts; costs of the accounting reform; level of information technology application; funding and assistance from international organizations; legal environment.At the same time, the accrual-based accounting reform will have a positive impact on improving the transparency and efficiency of public sector operations in Vietnam. Among the factors affecting accounting reform, the legal environment factor is the most influential determinant, followed by the contingent of accountants. The study’s limitation is that the new experimental investigation is only conducted with a small sample size and in a short period. However, the research results are also a useful reference for those who are interested in the context that Vietnam is preparing to have strong reforms in accounting in the public sector in the coming time.

Abstract-In artificial intelligence, there are many methods for knowledge representation. One of the effective models is the Computational Object Knowledge Base model (COKB model), which can be used to represent the total knowledge and to design the knowledge base component of practical intelligent systems. Besides, reasoning methods also play an important role in knowledge base systems. In fact, a popular form of knowledge domain is knowledge about function and operations. These knowledge domains have many practical applications, especially in educational applications, such as Solid Geometry, Analytic Geometry. However, the current methods cannot reason on knowledge about Function and Operators. In this paper, we will present a reasoning method to solve problems on COKB model. These problems are related to knowledge about Functions and Operators. Also, this method has been applied to design some intelligent systems in education. Using this reasoning method, systems can solve problems in some educational knowledge domains automatically with their solutions are step-by-step.

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Distance learning can be facilitated through e-learning, and students can enhance their understanding of course materials through the use of an intelligent querying system that enables self-learning. In this paper, an ontology-based method for organizing the knowledge of mathematics in high-school is presented. Ontology Rela-Ops model, which is a knowledge model for representing the knowledge of relations and operators, is combined with the knowledge component of functions. Based on the combining model, a structure of knowledge graph is proposed to represent relations of intellectual contents. An intelligent querying system is designed for the domain of high-school mathematics using these structures. This searching system can query contents of the course and extracts other knowledge related to querying results. The experimental results show that the proposed method is useful and effective to apply in the practice.