FACTORS AFFECTING THE ACCOUNTING CAREER ETHICS IN SOME CONSTRUCTION COMPANIES IN HANOI

Abstract

The article is conducted to identify and measure the factors affecting the professional ethics of
accounting in construction enterprises in Hanoi city. To achieve the research objective, the author
conducted a survey of 250 accountants in processing enterprises in the city. Hanoi, the number of
valid receipts is 221. The research results show that the factors that have a positive impact on the
professional ethics of accounting firms include: Legal environment (MTPL); Cultural environment
(MTVH); Working environment (MTLV); Income level (TN). Meanwhile, factors specific to the
construction industry (NXL) have a negative impact on accounting professional ethics. The author
found no difference in professional ethics between different groups of accountants in terms of
gender and age. The research results are an important basis for the processing enterprises to take
appropriate measures in improving the professional ethics of the accounting staff.