IDEAS home Printed from https://ideas.repec.org/a/ibn/ijefaa/v10y2018i7p1.html
   My bibliography  Save this article

Determinants Influencing Performance of Accountants: The Case of Vietnam

Author

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
    as

    Download full text from publisher

    File URL: http://www.ccsenet.org/journal/index.php/ijef/article/download/74776/41796
    Download Restriction: no
    File URL: http://www.ccsenet.org/journal/index.php/ijef/article/view/74776
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    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.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Rajesh Srivastava & Thomas Tang, 2015. "Coping Intelligence: Coping Strategies and Organizational Commitment Among Boundary Spanning Employees," Journal of Business Ethics, Springer, vol. 130(3), pages 525-542, September.
    2. Omar S. Itani & Fernando Jaramillo & Larry Chonko, 2019. "Achieving Top Performance While Building Collegiality in Sales: It All Starts with Ethics," Journal of Business Ethics, Springer, vol. 156(2), pages 417-438, May.
    3. Ashill, Nicholas J. & Rod, Michel, 2011. "Burnout processes in non-clinical health service encounters," Journal of Business Research, Elsevier, vol. 64(10), pages 1116-1127, October.
    4. M. Guerci & Giovanni Radaelli & Elena Siletti & Stefano Cirella & A. Rami Shani, 2015. "The Impact of Human Resource Management Practices and Corporate Sustainability on Organizational Ethical Climates: An Employee Perspective," Journal of Business Ethics, Springer, vol. 126(2), pages 325-342, January.
    5. Groza, Mark D. & Locander, David A. & Howlett, Charles H., 2016. "Linking thinking styles to sales performance: The importance of creativity and subjective knowledge," Journal of Business Research, Elsevier, vol. 69(10), pages 4185-4193.
    6. Eric Lamm & Jennifer Tosti-Kharas & Cynthia King, 2015. "Empowering Employee Sustainability: Perceived Organizational Support Toward the Environment," Journal of Business Ethics, Springer, vol. 128(1), pages 207-220, April.
    7. Hsieh, Hui-Hsien & Wang, Yau-De, 2016. "Linking perceived ethical climate to organizational deviance: The cognitive, affective, and attitudinal mechanisms," Journal of Business Research, Elsevier, vol. 69(9), pages 3600-3608.
    8. Sebastian Goebel & Barbara E. Weißenberger, 2017. "The Relationship Between Informal Controls, Ethical Work Climates, and Organizational Performance," Journal of Business Ethics, Springer, vol. 141(3), pages 505-528, March.
    9. Stacy H. Lee & Jung Ha-Brookshire, 2017. "Ethical Climate and Job Attitude in Fashion Retail Employees’ Turnover Intention, and Perceived Organizational Sustainability Performance: A Cross-Sectional Study," Sustainability, MDPI, vol. 9(3), pages 1-19, March.
    10. Jajja, Muhammad Shakeel Sadiq & Asif, Muhammad & Montabon, Frank & Chatha, Kamran Ali, 2020. "The indirect effect of social responsibility standards on organizational performance in apparel supply chains: A developing country perspective," Transportation Research Part E: Logistics and Transportation Review, Elsevier, vol. 139(C).
    11. Rita Paralta & Eduardo Simões & Ana Patrícia Duarte, 2023. "Subjective Well-Being in Organizations: Effects of Internal Ethical Context and Ethical Leadership," IJERPH, MDPI, vol. 20(5), pages 1-17, March.
    12. Yuhyung Shin, 2012. "CEO Ethical Leadership, Ethical Climate, Climate Strength, and Collective Organizational Citizenship Behavior," Journal of Business Ethics, Springer, vol. 108(3), pages 299-312, July.
    13. Rapp, Adam & Baker, Thomas L. & Bachrach, Daniel G. & Ogilvie, Jessica & Beitelspacher, Lauren Skinner, 2015. "Perceived customer showrooming behavior and the effect on retail salesperson self-efficacy and performance," Journal of Retailing, Elsevier, vol. 91(2), pages 358-369.
    14. De Clercq, Dirk & Azeem, Muhammad Umer & Haq, Inam Ul & Bouckenooghe, Dave, 2020. "The stress-reducing effect of coworker support on turnover intentions: Moderation by political ineptness and despotic leadership," Journal of Business Research, Elsevier, vol. 111(C), pages 12-24.
    15. Won‐Moo Hur & Tae‐Won Moon & Han‐Geun Lee, 2018. "Employee engagement in CSR initiatives and customer‐directed counterproductive work behavior (CWB): The mediating roles of organizational civility norms and job calling," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(6), pages 1087-1098, November.
    16. K. Parboteeah & Hsien Chen & Ying-Tzu Lin & I-Heng Chen & Amber Lee & Anyi Chung, 2010. "Establishing Organizational Ethical Climates: How Do Managerial Practices Work?," Journal of Business Ethics, Springer, vol. 97(4), pages 599-611, December.
    17. Arkadiusz M. Jasiński & Romuald Derbis, 2022. "Work Stressors and Intention to Leave the Current Workplace and Profession: The Mediating Role of Negative Affect at Work," IJERPH, MDPI, vol. 19(21), pages 1-16, October.
    18. DeConinck, James B., 2010. "The influence of ethical climate on marketing employees' job attitudes and behaviors," Journal of Business Research, Elsevier, vol. 63(4), pages 384-391, April.
    19. Guerci, Marco & Radaelli, Giovanni & De Battisti, Francesca & Siletti, Elena, 2017. "Empirical insights on the nature of synergies among HRM policies - An analysis of an ethics-oriented HRM system," Journal of Business Research, Elsevier, vol. 71(C), pages 66-73.
    20. Mia B. Russell & Prince A. Attoh & Tyrone Chase & Tao Gong & Jinhee Kim & Girvin L. Liggans, 2020. "Examining Burnout and the Relationships Between Job Characteristics, Engagement, and Turnover Intention Among U.S. Educators," SAGE Open, , vol. 10(4), pages 21582440209, November.

    More about this item

    JEL classification:

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

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ibn:ijefaa:v:10:y:2018:i:7:p:1. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Canadian Center of Science and Education (email available below). General contact details of provider: https://edirc.repec.org/data/cepflch.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.