JEFMS Journal

ABSTRACT:

The accountants in the accounting service firms in Hanoi all have a high level of education, an understanding of high socio-economic knowledge and a certain level of training can definitely show a culture commensurate with the level of knowledge of them.This research was conducted to measure the corporate culture in the accounting service firms in Hanoi based on theory of Cameron & Quinn (1999).Data were collected through a survey with 105 accountants fromaccounting service firms in HanoiHanoi. With this data, we have used Cronbach's Alpha, EFA and Anova analysis toidentify and measure twelve (12) attributes of corporate culture in the accounting service firms in Hanoi.The results showed that collaborate - clan culture is highly appreciated by accountants, playing a leading role, while the remaining attributes have a supporting role. Based on the findings, some recommendations are given to improve corporate culture in the accounting service firms in Hanoi.

KEYWORDS:

corporate culture, accounting service firms, accountants.

JEL CLASIFICATION:

M14, M41, O15

REFERENCES:

1) Cameron, K.S., & Quinn.R.E. (1999), “Diagnosing and Changing Organizational Culture”, New York: Addison-Wesley.

2) Do, D.T., Tran, B.M., Nguyen, T.N.L., Truong, D.D., & Tran, M.D. (2019). Determinants influencing the quality of accounting human resources: The case of Hanoi, Vietnam.10th International conference socio – economic and environmental issues in development, 711-726.

3) Duong, H. L. (2018). Corporate culture in sustainable development orientarion of QuangBinh tourism.Industry and trade magazine, 9, 140-144.[Vietnamese]

4) Hair, J. F., Black, W. C., Babin, B. J., & Anderson, R. E. (2009).Multivariate Data Analysis (7th ed.). Upper Saddle River, NJ: Prentice Hall International.

5) Hair, J. F., Henseler, J., Dijkstra, T., Sarstedt, M., Ringle, C., Diamantopoulos, A., Straub, D., Ketchen, D., GTM, H., &Calantone, R. (2014). Common beliefs and reality about partial least squares: comments on Rönkkö and Evermann. Organizational Research Methods, 17(2), 182-209.

6) Hoang, T., & Chu, N. M. N. (2008).Analyzing researched data with SPSS (2nd Ed.). Ho Chi Minh City, Vietnam: Hong Duc Publishing House.[Vietnamese]

7) Mai, T.H.M. (2013). Vietnam Accounting Services, limitations to overcome, Accounting and Auditing Journal, 13(1), 7- 9.[Vietnamese]

8) Phan, T. T. P. (2018). Creating competitive advantages from corporate culture in the context of global economic integration.Industry and trade magazine, 4, 256-261.[Vietnamese]