TY  - JOUR
T1  - An Investigation into the Factors Affecting the Effectiveness of SME Accountants in Vietnam
A1  - Duc Tai Do
A1  - Hoan Nguyen
A1  - Manh Dung Tran
A1  - Ngoc Lan Nguyen
A1  - Thi Bich Thuy Nguyen
JF  - Asian Journal of Individual and Organizational Behavior
JO  - Asian J Indiv Organ Behav
SN  - 3108-4192
Y1  - 2025
VL  - 5
IS  - 1
DO  - 10.51847/U2bKZKQf0a
SP  - 19
EP  - 28
N2  - 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.
UR  - https://apsshs.com/article/an-investigation-into-the-factors-affecting-the-effectiveness-of-sme-accountants-in-vietnam-qs8peugz1u9egg9
ER  -