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Determinants Influencing Performance of Accountants: The Case of Vietnam

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Listed:
  • Duc Do
  • Duc Truong
  • Manh Tran
  • Thi Ngoc Lan Nguyen

Abstract

This study is conducted to investigate the impact levels of determinants on performance of accountants in enterprises in Vietnam. Data were collected from getting 205 questionnaires from firms doing businesses in Vietnam. Based on the data collected, we use Cronbach¡¯s Alpha, EFA and run regression model for knowing the impact levels of each independent variable on dependent variable of accountant performance. The results show that four determinants including accounting framework (PL), job satisfaction (HL), supports from firms (HT), confidence of accountants (ST) have positive relationships with accountant performance. Based on the findings, some recommendations are given for improving accountant performances of firms doing business in the context of Vietnam.

Suggested Citation

  • Duc Do & Duc Truong & Manh Tran & Thi Ngoc Lan Nguyen, 2018. "Determinants Influencing Performance of Accountants: The Case of Vietnam," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 10(7), pages 1-1, July.
    • Handle: RePEc:ibn:ijefaa:v:10:y:2018:i:7:p:1
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    References listed on IDEAS

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    1. Jay Mulki & Jorge Jaramillo & William Locander, 2008. "Effect of Ethical Climate on Turnover Intention: Linking Attitudinal- and Stress Theory," Journal of Business Ethics, Springer, vol. 78(4), pages 559-574, April.
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    More about this item

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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