• 디지털융복합연구
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• 제13권2호
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• pp.61-71
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• 2015

본 연구는 디지털시대의 융복합연구로 세무대리인의 정서노동과 직무스트레스, 직무탈진간의 관계에 대하여 살펴보았다. 실증분석에 활용된 도구는 SPSS 21.0과 AMOS 21.0 프로그램이며, 직무스트레스의 매개효과에 대한 강건성을 분석하고자 Sobel 검정을 시도하였다. 본 연구의 주요결과는 다음과 같다. 첫째, 정서적 표현빈도는 직무스트레스에 유의한 부(-)의 영향이 있으며, 정서다양성은 직무스트레스에 유의하게 정(+)의 영향을 미치는 것으로 나타났다. 그러나 정서부조화는 직무스트레스에 유의한 영향을 미치지 않는 것으로 나타났다. 둘째, 정서노동과 직무탈진의 관계가 유의하지 않은 것으로 나타났다. 셋째, 정서노동과 직무탈진 관계에서 직무스트레스의 매개효과가 규명되었다. 그리고 정서적 표현빈도와 직무탈진, 정서다양성과 직무탈진 관계에서 직무스트레스는 완전 매개효과를 지닌 것으로 확인되었다. 그러나 정서부조화와 직무탈진의 관계에서 직무스트레스의 매개효과는 발견되지 않았다. 이러한 결과는 세무대리인의 직무탈진은 정서노동보다는 직무스트레스에서 비롯된 것임을 지지하며, 세무대리인에게 있어서 직무스트레스의 관리가 중요하다는 점을 시사하는 증거가 된다.

• The Journal of Asian Finance, Economics and Business
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• 제7권4호
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• pp.287-297
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• 2020

The research aims to investigate the impact levels of determinants on the loyalty of accountants to FDI firms underlying investment management in Thanglong Industrial Park in Hanoi, Vietnam. We conducted a questionnaire consisting of 31 observation variables with a 5-point Likert scale. Independent variables were measured from 1 "without effect" to 5 "strongly". The method of data collection was done through the survey and subjects are accountants in FDI firms doing business in Thanglong Industrial Park in Hanoi. After checking the information on the votes, there are 120 questionnaires with full information for data entry and analysis, This study employs Cronbach's Alpha test, and regression model. The results show that seven determinants including Working environment, The characteristics of working; Training, promotion prospects and development; Income, Personal characteristic, Collective work together and The method of leading had positive relationships with the loyalty of accountants. Based on the findings, some recommendations are given related to such determinants to improve the loyalty of accountants of FDI firms in general and FDI firms in Thanglong Industrial Park in Hanoi in particular. With which, those firms can enhance performance, reduce financial strain, saving on investment in the recruiting process of new staff, increase profitability to ensure investment management.

• The Journal of Asian Finance, Economics and Business
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• 제9권4호
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• pp.185-190
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• 2022

The article analyzes the impact of factors affecting the application of management accounting in Vietnamese small and medium enterprises. It provides more empirical evidence on the factors affecting the application of cost management accounting. The research methodology involved a questionnaire survey of managers at all levels, and chief accountants and accountants of 65 Vietnamese construction enterprises. 220 questionnaires were collected in total, out of which 14 invalid questionnaires were not used due to many blank cells. The 5-level Likert scale is familiarly used in many studies, so the author also quantifies each factor according to five levels. Quantitative research was carried out with SPSS 25 software. Research results show that 4 factors positively influence the application of cost management accounting, including Business strategy, Management cost control, level of accounting staff, and Manager's point of view on cost management accounting. The level of accounting staff factor has the strongest influence on the application. Based on the research results, the author has proposed recommendations to improve the application of cost management accounting techniques of construction enterprises, thereby contributing to enhancing competitiveness and efficiency activities of construction enterprises in Vietnam.

• The Journal of Asian Finance, Economics and Business
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• 제8권9호
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• pp.211-217
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• 2021

The article analyzes the impact of factors affecting the environmental accounting of enterprises in the food and beverage industry in Vietnam, providing more empirical evidence on factors affecting environmental accounting. The research method uses a questionnaire survey of managers at all levels, chief accountants, and cost accountants, of 56 enterprises in the food and beverage industry. The survey results collected 268 questionnaires. After eliminating the invalid questionnaires due to many blank cells, the author chose to use 236 questionnaires. Quantitative research was carried out with SPSS 25 software. Research results show that all 6 factors positively affect environmental accounting, which includes Firm size, Stakeholders, Awareness/Knowledge of leaders, financial resources, Qualifications of staff, and Regulations, in which stakeholders and leaders' perceptions are the most influencing factors. Based on the research results, the author has proposed recommendations to improve the ability of enterprises to successfully implement environmental accounting in the food and beverage industry, thereby contributing to improving the operational efficiency of the food and beverage enterprises. The Vietnamese market is very potential, so the Government, authorities, customers, investors, etc., contribute to creating significant pressure to implement environmental accounting in food and beverage enterprises.

• 보건의료산업학회지
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• 제4권1호
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• pp.43-58
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• 2010

For this study, general hospitals with more than 300 beds are investigated. To provide basic data for efficient management of hospitals and to encourage the staff of the accounting dept. Who understand the detailed situation to take part in making decisions concerning management actively, the role of the accounting dept. through the use of the control counting on the detailed tasks and analysis of cost price and the accountants' opinion about it.

• The Journal of Asian Finance, Economics and Business
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• 제8권5호
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• pp.335-343
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• 2021

Profit generation is one of the main goals of small- and medium-sized enterprises (SMEs). SMEs have deployed a number of solutions to increase profits, including solutions to improve their financial advantage. The question is how to help SMEs make better and more effective decisions to improve their competitive advantage in order to improve their financial performance. The aim of this research is to examine the impact of competitive advantage on financial performance in small- and medium-sized enterprises (SMEs) in Hanoi. A survey of 120 accountants, sales staff and boards of directors of SMEs was conducted to collect data. Through quantity methodology, we used Cronbach's Alpha, EFA and correlation analysis to determine the relationship between competitive advantage and dependent variable - financial performance. The results showed that the competitive advantage had a positive relationship with financial performance. There is not, statistically, significant difference in the level of financial performance in SMEs in Hanoi in terms of genders and between the mentioned three groups of job descriptions. From the findings, this study suggests several recommendations to improve financial performance such as increase sales and increase profits. The results are considered as a useful reference for establishing policies to attract customers toward sustainable development of firms.