Abstract

Human resources are valuable assets for the organization in general, and the accounting services in particular. Accounting services provide products and services, so apart from facilities and finding financial resources, accounting organizations' competitive factor is human resources quality. Therefore, the paper aims to determine the factors affecting employees' job satisfaction that jeopardizethe loyaltyof accounting service enterprises in Ho Chi Minh City (HCMC). The results showed five factors, including leadership and colleagues; training and promotion; nature of work, salary, and welfare; working conditions. All five factorsaffecting employees' job satisfaction affectaccounting service enterprises' loyaltywith 5% significance. Since then, the authors gave several recommendations to enhanceemployees' job satisfactionand loyalty.

Key words: Employee, satisfaction, loyalty, accounting, service, and BUH.