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  • 标题:Evaluation of Accountants’ Performance: The Case of Vietnam
  • 其他标题:Evaluation of Accountants’ Performance: The Case of Vietnam
  • 本地全文:下载
  • 作者:Duc Dinh Truong ; Duc Tai Do ; Manh Dung Tran
  • 期刊名称:Research Journal of Finance and Accounting
  • 印刷版ISSN:2222-1697
  • 出版年度:2018
  • 卷号:9
  • 期号:12
  • 页码:39-45
  • 语种:English
  • 出版社:The International Institute for Science, Technology and Education (IISTE)
  • 摘要:This study is conducted for evaluating accountants’ performance of firms doing business in Vietnam. Based on literature review and interview’s results, dependent variable of accountants’ performance includes four attributes. Having descriptive analysis, Cronbach's Alpha, Independent T-test, ANOVA for measuring performance of accountants in firms in Vietnam. The results show that performance of accountants achieved an average of 3.87, Cronbach's Alpha coefficient with greater than 0.6; evaluation of the performance of accountants of other units in firms and its evaluation of accounting unit itself is different, differences in evaluating performance of accountants from chief accountants, general accountants and accountants. Based on the findings, some recommendations are given for improving accountant performances of firms doing business in the context of Vietnam. Keywords: Performance, Accountants, Vietnam
  • 关键词:Performance; Accountants; Vietnam
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