Commitment of Accountants at Small and Medium Enterprises in Ha Nam Province

With 154 accountants from 54 SMEs in Ha Nam province participating in the survey, the authors assessed the level of commitment to their organizations. The data shows that the level of commitment of accountants in this region is very low. The reason is that SMEs have not built a corporate culture, leading to a lack of engagement between employees and employees with business owners. Second, the remuneration regime at SMEs is not suitable for the position and role of accounting personnel. Third, the accounting organization is not professionally built and evaluated, so there is a lack of completeness in terms of personnel and there is no job description for each position. Finally, many small and medium-sized businesses recruit personnel based on relationships, especially relatives, to fill accounting positions. Therefore, the author has proposed solutions such as: Building corporate culture; Developing appropriate remuneration policies; Completing the accounting organizational apparatus; and focusing on developing and implementing serious recruitment policies at small and medium-sized enterprises in Ha Nam province.