FACTORS IMPACT CODE OF ETHICS FOR PROFESSIONAL ACCOUNTANTS – EXPERIMENTING RESEARCH IN HO CHI MINH CITY, VIET NAM

Abstract

This study identifies and measures the influence of factors on the professional ethics of accountants and auditors in Ho Chi Minh City, Vietnam. Then, proposes some managerial implications to improve the code of ethics for professional accountants. By quantitative research method, the author uses exploratory factor analysis (EFA), a convenient survey sample of 265 people working as accountants and auditors in enterprises of different ages in Ho Chi Minh City. The results show that there are eight factors affecting professional ethics in accounting and auditing, including: Conscious ethics; Personal income; Age; Sex; Work experience; Cultural nation; Corporate ethical values; Code of ethics for professional accountants