The impact of equity in FDI firms on accountants' loyalty: Application of equity theory and creative application in economics sociological knowledge
Dang Huy Nguyen, Duc Tai Do
Accounting · 2020
doi:10.5267/j.ac.2019.10.001 (opens in a new tab)
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Abstract
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.
Abstract licence: CC BY
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