Determinants influencing the quality of accounting service: The case of accounting service firms in Hanoi, Vietnam

Abstract

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.

Perceived internationalization of accounting education: the case of Vietnam

“…, 2019). Do et al. (2019) discovered that the quality of the accounting labor force is primarily influenced by business culture, income, and education.…”

“…Among the many factors of sustainable growth and global integration, the Vietnamese government has encouraged the improvement of labor force quality to meet the rapidly expanding demands of a knowledge-based economy (Busuioc et al, 2019). Do et al (2019) discovered that the quality of the accounting labor force is primarily influenced by business culture, income, and education. Regarding education, the authors proposed two recommendations for higher education institutions to improve the quality of the accounting labor force: (1) to apply a learner-centered rather than teacher-centered approach and (2) to adopt a principle-based rather than rule-based approach in teaching accounting, which is essentially an incorporation of IFRS into the accounting curriculum (Do et al, 2019).…”

“…Do et al (2019) discovered that the quality of the accounting labor force is primarily influenced by business culture, income, and education. Regarding education, the authors proposed two recommendations for higher education institutions to improve the quality of the accounting labor force: (1) to apply a learner-centered rather than teacher-centered approach and (2) to adopt a principle-based rather than rule-based approach in teaching accounting, which is essentially an incorporation of IFRS into the accounting curriculum (Do et al, 2019). In addition, Bui et al (2017) discovered that accounting education in Vietnam is characterized by a reduction in state control, an expansion of institutional autonomy, and an increase in external guidance.…”

Factors Determining the Success of Decision Making and Performance of Portuguese Companies

“…The quality of NFI has a positive impact on DMS. Do and Dinh (2020) report that financial managers need information prepared and provided by the GIS, to be able to assess past performance and make future plans. Sajady et al (2008) find that a firm's AIS quality contributes to the quality of FI and better decisions.…”

Do Human Resources have more Value than the Cost incurred on them by the Organisation ? An Empirical Analysis of Infosys Ltd. using Contribution-Based Model

“…Various studies have been conducted on various aspects pertaining to usefulness of information, provided by Human resource accounting, on the decision making by investors (Isaac et al, 2017;Sharma and Sharma, 2013;Chouhan and Naghshbandi, 2015;Abiola and Adisa, 2020;Hanini, 2018;Avazzadehfath and Raiashekar, 2011;Enyi and Akindehinde, 2014;Elias, 1972;Hendricks, 1976;Singh and Gupta, 2014;Likert and Bowers, 1973;Singh and Gupta, 2014;Brummet et al, 1968;Flamholtz and Main, 1999;Al-Tahat and Al-Zoubi, 2020;Singh and Vasudeva, 2014;Likert and Pyle, 1971;Flamholtz, 1972a;Gambling, 1974;Jaggi and Lau, 1975;Morse, 1975;Likert, 1977;Dittman et al, 1980;Arkan, 2016;Baligh and H.;Bechtel, 2007;Ployhart and Moliterno, 2011;Gupta, 2008, 2010;Do et al, 2019;More and Reimer, 1956;Pecorella et al, 1978;Ryder, 1975;Sinha et al, 2010;Singh and Sharma, 2011a,b;Katz et al, 1951;Morse, 1953;Likert, 1932Likert, , 1973Likert, , 1979Sinclair, 1991;Singh, 2002b;…”