An analysis of underlying constructs affecting the choice of accounting as a major

Abstract

This study was conducted to investigate the effects of different factors influencing on employment of accounting graduates in Hanoi, Vietnam. The necessary data were collected using some questionnaires from accounting graduates working for enterprises in the area of Hanoi, Vietnam. Based on the data collected, Cronbach’s Alpha, Exploratory factor analysis (EFA) and regression model were implemented for learning the effect of each independent variable on employment of accounting graduates. The results show that five determinants including accounting student factor (ASPF), Part-time work before graduation (PWBG), information technology (IT), University factors (UF) and Related legal and policy environment (RLPE) had positive relationships with the employment of accounting graduates. Based on the findings, some recommendations were given for improving the employment of accounting graduates in the area of Hanoi, Vietnam.