해사노동협약은 선원 인권 보호에 있어 전 세계적으로 성공적인 성과로서 국제노동기구에서 채택하였다. 특히, 이 협약의 선원근로계약 규정은 선원에게 양질의 근로와 생활 환경을 보장하기 위한 규정으로서 해사노동협약의 핵심으 로 인정되고 있다. 이러한 규정에도 불구하고 많은 회원국은 자국의 법률 시스 템에 핵심 규정을 완전히 반영하지 못하거나 실질적인 이행을 하지 못하고 있 는 상황이다. 특히 대표적인 선원 공급국이자 개발도상국인 베트남은 더욱 어 려운 실정이다. 따라서 이 논문에서는 해사노동협약의 선원근로계약에 관한 규 정을 중심으로 비교법적 연구 방법론을 통해 베트남 법제도의 차이를 분석하 고, 나아가 대표적인 해운 선진국인 대한민국의 선원법을 비교하여 베트남 법 제도의 문제점을 분석하고자 한다. 이를 통해 베트남의 해사노동협약 이행을 증진하기 위한 개선방안에 대해 논의하고자 한다.

This paper explores the barriers to derivative accounting disclosures in Vietnamese companies and ranks their relative importance for effective and efficient remedies. The Delphi technique was applied to get agreement of panel of experts on the measurement of factors hindering disclosure. Unstructured questionnaires were first sent to twelve experts who had both practical experience and academic knowledge in the field to get ideas on the obstructions to derivatives disclosure. The structured questionnaire was designed to get their agreement on barriers to derivative accounting disclosures. The data analysis with mean, median, mode, standard deviation, and quartile has been implemented to ensure the unanimity. Market-related factors, legislation, accountants’ attributes, managers’ attributes, information technology and communication, and on-site training were the six major obstacles agreed upon by the experts during their in-depth interviews. Then, these factors were ranked by applying the analytical hierarchy process (AHP). The findings confirmed the priority of information technology and communication, which held the greatest weight. Legislation ranked second, followed by market-related factors and on-site training, which explained the impediments to derivatives disclosure. Managers’ and accountants’ attributes had the least contribution to the barriers to derivative disclosures. The results have important implications for actions to enhance corporate derivative disclosures in Vietnam.