This study aims to identify talent criteria at commercial banks in Vietnam and build a scale of factors affecting talent retention. By qualitative research method through expert interviews and non-parametric testing to determine the relationship between factors affecting talent retention at commercial banks in Vietnam. The research has identified the following four factors influencing talent retention: Job satisfaction, Motivation, Commitment and Loyalty. In addition, the study surveyed the Snowball sampling method and collected 877 satisfactory questionnaires, performed quantitative research and tested the linear structural model of SEM. Research results show that among the factors that affect talent retention, job satisfaction is the most influential, followed by commitment, loyalty and work motivation. The research's contribution helps bank leaders to have appropriate policies to retain their bank's talents.
Modern management today requires corporations to control and evaluate governance responsibilities at each organizational level. To achieve this goal, managers must possess management tools to do it effectively. In order to improve the operational efficiency of joint stock commercial banks, it is necessary to include responsibility accounting as one of such tools. This study conducted a survey of 32 joint stock commercial banks with 304 questionnaires, using Statistical Package for the Social Sciences software for data analysis. The obtained research results indicate that factors affecting responsibility accounting in joint stock commercial banks include: (1) decentralized management, (2) organizational structure, (3) managerial awareness, (4) controlling activities, (5) qualifications of accountants, and (6) reward systems. Based on the research results, we proposed several governance implications for joint stock commercial banks, such as (1) choosing suitable organizational structure, (2) developing the Responsibility Accounting Reporting System, and (3) improving professional qualifications and management capacity.
This study employed a subject-based framework to explore the factors that affect auditor independence in financial statement auditing in Vietnam. The data collected using one-on-one interview and group discussion techniques were qualitatively analyzed through open coding, axial coding, and selective coding. Thereafter, 100 experienced practicing auditors were interviewed to confirm the results of the research. The research findings showed that the main factors affecting auditor independence are personal characteristics of the auditor, the audit firm's environment, and legal enviroment in audit. At the same time, the research uncovered several new factors affecting auditors’ independence in Vietnam, namely, ethical awareness of auditors, learning and training, industry-specific skills, corporate governance, economic development of the country and international integration. These findings can serve to guide the management of the process of auditing financial statements while adhering to the ethical framework of auditing in Vietnam.
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