... variety of user groups. The many different users of accounting informarion include the owners or shareholders of a business entity, the people who have lend money to the entity, the entitys’ ... VIETNAM A RESEARCH PRESENTED TO THE FACULTY OF GRADUATE SCHOOL SOUTHERN LUZON STATE UNIVERSITY LUCBAN, QUEZON, PHILIPPINES THAI NGUYEN UNIVERSITY S.R. VIETNAM IN PARTIAL FULFILLMENT ... instrument For reliability, I methods 1. Test – retest method (reliability test) - Spearman rank difference correlation coefficient may be used to determine reliability of the responses. -...