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Factors influencing the intention to leave the profession among young accountants in Hanoi

Nguyễn Thị Phương: Trường Đại học Công nghiệp và Thương mại Hà Nội; Nguyễn Thành Tuấn Anh: Trường Đại học Công nghiệp và Thương mại Hà Nội; Lý Bích Ngọc: Trường Đại học Công nghiệp và Thương mại Hà Nội;
doi:10.62831/202608054

Abstract

This study examines the factors influencing career departure intentions among young accountants aged 20 - 28 in Hanoi. Based on 182 valid survey responses analyzed using SPSS, the findings reveal that perceived career prospects constitute the most significant determinant of turnover intentions, underscoring the importance of clear professional development pathways and structured advancement opportunities. Competitive compensation and benefits also emerge as critical factors, with inadequate entry-level remuneration associated with a higher likelihood of exit in search of improved financial conditions. In addition, leadership quality and perceptions of a transparent and equitable work environment play a meaningful role in shaping organizational commitment and retention among early-career accountants.

Keywords
occupation accounting Hanoi intention to quit intention to leave job

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