RESEARCH OF FACTORS AFFECTING THE OUTPUT QUALITY OF ACCOUNTING AND AUDITING STUDENTS AT UNIVERSITIES IN HANOI CITY

Abstract

This study determines the factors affecting the output quality of accounting and
auditing students at university in Hanoi city. The method used is qualitative research
combined with quantitative research. Data for the research was taken from a survey
sample of 323 alumni of Accounting and Auditing at universities in Hanoi. The study
used Cronbach’s Alpha test methods, Exploratory factor analysis (EFA), confirmatory
factor analysis (CFA), structural equation modeling analysis (SEM), regression and
correlation analysis. Research results show that there are 9 factors affecting the
output quality of Accounting and Auditing students, including: training program,
teaching staff, facilities, affiliate network, family conditions, students’ ability,
students attitude, media coverage and other factors. Therefore, the study proposed
some recommendations to improve the output quality of accounting and auditing
students in particular and students of other disciplines in general.