文章基本信息

标题：The Determinants Affecting the Accounting Service Quality: A Case of Accounting Service Enterprises In Vietnam
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作者：Nguyen Anh Hien ; Le Ngoc Doan Trang ; Ha Hoang Nhu 等
期刊名称：Academy of Accounting and Financial Studies Journal
印刷版ISSN：1096-3685
出版年度：2019
卷号：23
期号：2
页码：1-11
语种：English
出版社：The DreamCatchers Group, LLC
摘要：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..
关键词：Accounting;Service;Accounting Services and Quality