As countries continue to develop globally, the role of accounting is increasingly significant, requiring skilled professionals to ensure economic stability and adapt to the constant changes in the business landscape. This research aims to assess the extent to which various determinants influence accountant performance. Data for this study were obtained through surveys conducted among small and medium-sized enterprises (SMEs) in Vietnam between 2019 and 2020. A combination of analytical methods was applied, using tools such as data summaries related to factors affecting accountant operations, EFA, Cronbach’s alpha, and a regression model to measure the degree of influence exerted by these determinants. The findings indicate that seven factors exhibit positive correlations with accountant performance at different intensities. Drawing on these insights, several recommendations are put forth to enhance accountant operations in SMEs, emphasizing the key determinants influencing their effectiveness.
