The aim of this paper was to investigate the impact of determinants of accounting service quality. Data were collected from accounting service firms in Hanoi from 2017 to 2018. Both qualitative and quantitative methodologies were employed to analyze the impacts of each determinant. Questionnaires were designed with a 5point Likert scale, and the validity of the data were measured using Cronbach's Alpha and Exploratory Factor Analysis (EFA). The results of the implementation of multiple regression method show that four determinants; namely Tangibles, Effectiveness, Empathy and professionalism had positive correlations with the accounting service firm quality in Hanoi, at different levels. Some recommendations were also made for improving the quality of the accounting service firms.
The objective of this study is to assess the impact of corporate social responsibility (CSR) and risk management (RM) on financial performance (FP), and evaluate the moderate role of firm size in the relationship between risk management and financial performance. The study was conducted on a research sample of 389 Vietnamese textile firms. The results show that corporate social responsibility (CSR) was an optimal measure to minimize risks and improves financial performance. The good CSR policy reduces corporate risk and improves financial performance. Other way, the bad CSR policy increases corporate risk and impacts negatively on financial performance. In addition, the moderate role of firm size in the relationship between risk management and financial performance is statistically significant.
This research is conducted to examine the process from the intention to purchase life insurance among people in two major cities of Hanoi and Ho Chi Minh City in Vietnam, based on the theoretical framework of theory of planned behavior. The study is conducted in Hanoi and Ho Chi Minh City in Vietnam through an online questionnaire of 358 people. Based on the data collected, the study used Cronbach's alpha, exploratory factor analysis, KMO and Bartlett's test and regression analysis by using SPSS software. The results show that life insurance buying behavior was influenced by purchase intention, attitudes, financial insight and product accessibility. Moreover, it was recognized higher weight of financial literacy and product accessibility in life insurance buying behavior. The research determined that financial knowledge could promote buying intention to actual purchase behavior in the life insurance area.
The research aims to examine the impact of leadership style on accountants" commitment with FDI firms in Vietnam based on theory of Bass and Avolio (2004). A survey with 110 accountants in FDI firms was conducted. The total of 110 respondents with full information were used for data entry and analysis. Through quantity methodology, we used Cronbach's Alpha, EFA and correlation analysis to determine the relationship between leadership style and three dependent variables including affective, normative and continuance commitment. The results showed that the leadership style had positive relationships with accountants" commitments. In particular, normative commitment with FDI firms of accountants is the most strongest. In addition, there is no statistically difference in the level of three commitments with FDI firms of accountants for three groups of job description. From the findings, this study suggests several recommendations to improve accountants" commitments such as intellectually stimulating, individualized consideration, inspirational motivation, idealized influence, and idealized influence behavior. The results are considered as a useful reference for establishing policies to attract talent personnel toward to sustainable development of firms. Commitment with the organization is a crucial factor to gain a competitive advantage and guide the success of organizations by satisfying customers, maintaining productivity and efficiency.
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