Factors affecting the accounting estimate of provision for decline in inventories at trading and services companies in the Mekong Delta
Published: July 31, 2026
Abstract
This study analyzes the factors affecting the accounting estimate of provision for decline in inventories at trading and services companies in the Mekong Delta, Vietnam. The study finds out that these following factors including consumption demand, accounting information system, staff capacity, government policy, and nature of inventories all strongly impact the accounting estimate of provision for decline in inventories. Based on these results, some governance implications are proposed to help managers and accountants of trading and service companies in the Mekong Delta in preparing financial statements under the impacts of COVID-19 pandemic.
Keywords
provision for decline in inventoriesinventoriestradeservices
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