Academy of Accounting and Financial Studies Journal (Print ISSN: 1096-3685; Online ISSN: 1528-2635)


The Determinants Affecting the Accounting Service Quality: A Case of Accounting Service Enterprises In Vietnam

Author(s): Nguyen Anh Hien, Le Ngoc Doan Trang, Ha Hoang Nhu, Pham Thanh Trung, Phan Thanh Tam

The study objective is to find out the determinants affecting the accounting service quality of accounting service enterprises in Vietnam. The research result is a science evident for managers to improve the accounting service quality. The researchers surveyed 250 managers (250 enterprises) suppling accounting services answered 28 questions but Sample size of 196 managers processed (Researcher population has 400 enterprises are supplying accounting services). The primary sources of data collected from July 2017 to July 2018 in Dong Nai, Ba Ria-Vung Tau province and Ho Chi Minh City. Simple random sampling technique. The Data analyzed Cronbach's Alpha and the Exploratory Factor Analysis (EFA), which used for multiple linear regression and using partial least squares method. Enterprises’ responses measured through an adapted questionnaire on a 5-point Likert scale. In addition, the findings of the study have six factors affecting the accounting service quality in Vietnam with significance level 0.05.

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