Nghiên cứu kế toán doanh thu trong các doanh nghiệp kinh doanh dịch vụ viễn thôngkinh doanh dịch vụ viễn thông viễn thông việt nam (VNPT)

Thứ nhất, đây là nghiên cứu chuyên sâu hệ thống hóa về khung lý thuyết đối với kế toán doanh thu tại các doanh nghiệp kinh doanh dịch vụ viễn thông (DNVT) loại hình dịch vụ có nhiều điểm đặc thù khác biệt. Thứ hai, luận án đã áp dụng những lý thuyết mới và cách tiếp cận mới về KTDT kết hợp giữa kế toán tài chính (KTTC) và kế toán quản trị (KTQT). Cụ thể, khác với các nghiên cứu trước đây về KTDT chủ yếu tập trung vào một góc độ KTTC hoặc KTQT thành hai mảng tách biệt, nghiên cứu này kết hợp cả hai khía cạnh trong 06 nội dung tương ứng với 06 chức năng theo quá trình thực hiện KTDT bao gồm: (i) Phân loại doanh thu, (ii) xác định doanh thu, (iii) dự toán doanh thu, (iv) ghi nhận doanh thu, (v) phân tích thông tin KTDT, (vi) thanh tra, kiểm tra kế toán doanh thu.

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