A STUDY ON DETERMINANTS INFLUENCING PERFORMANCE OF ACCOUNTANTS OF SMEs IN VIETNAM

All over the world by the development of countries, accounting is becoming more important and it requires expert accountants to remain the stability of the economies and catch up with constant changes in the business environment. The aim of this study is the investigation of the influence levels of determinants on accountant performance. The related data was collected from surveying small and medium-sized firms (SMEs) in Vietnam from 2019 to 2020. Multiple methodologies were employed along with some tools such as summaries of data linked to the elements influencing accountant operation, EFA, Cronbach's Alpha, and run regression model to analysis, to quantify how much the factors were influenced. The results of the research reveal that seven factors are having positive associations with the performance of accountants at multiple levels. Based on the findings, several suggestions are proposed for the progression of accountant operations of SMEs and focused on influential determinants.