The study aims to identify and measure factors affecting the job satisfaction amongst accountants in accounting service firms in Hanoi. Based on literature review and the results of some interviews, a total of 200 questionnaires were sent to research participants for recollection within 1 month; 145 of them met standard and were subject to analysis. The results of Exploratory Factor Analysis (EFA) and Multiple Regression Analysis (MRA) identified 5 main factors affecting job satisfaction amongst accountants: (i) salaries, (ii) welfare regimes; (iii) Recognized achievements and rewards, (iv) working conditions and (v) training and promotion. On this basis, some recommendations have been improved the job satisfaction of the accountant in the accounting service firms in Hanoi.

This study examines the acceptance level of Accrual Accounting System (AAS) among the accountants in the public sector. Subsequently, this study examines whether the accountants’ acceptance level of AAS influences their motivation, job satisfaction and job performance. Using a cross sectional study via a questionnaire survey on 166 public sector accountants in the public sector, the study shows that the accountants accepted AAS. The study also shows that the acceptance of AAS among the accountants significantly influences their motivation, job satisfaction and job performance. Further analyses show that the accountants’ motivation to accept AAS significantly influences their job satisfaction and subsequently, job performance. The findings of this study indicates that acceptance of a technology could lead to positive attitude and ultimately, ensuring AAS implementation success in the public sector.

This research was conducted to investigate the impact of equity in foreign direct investment (FDI) firms on accountants' loyalty in Thanglong industrial park, Hanoi, Vietnam based on Equity theory. Data were collected through a survey with 150 accountants from Thanglong industrial park. With this data, we have used Cronbach's Alpha, Exploratory Factor Analysis (EFA) and correlation analysis to determine the effects of the independent variables on the dependent variable, i.e. the loyalty of accountants. The results show that the equity in FDI firms had positive relationships with the loyalty of accountants in Thanglong industrial park. Based on this finding, this paper gives several recommendations for improvement the loyalty of accountants in Thanglong industrial park.