Determinants Influencing Performance of Accountants: The Case of Vietnam

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.