The study aimed to determine what determinants influencing the accounting of transportation service firms working the area of Da Nang of Vietnam. A study model was developed, investigated and analyzed with the involvement of 250 transportation service firms in Da Nang. The results show five determinants influencing the accounting works including industry characteristics; legal guidance; material facilities for accounting; interest in accounting of business owners; accountants’ qualifications. | Determinants influencing accounting quality of transportation service firms
