This research was conducted to investigate the impact of equity in foreign direct investment (FDI) firms on accountants' loyalty in Thanglong industrial park, Hanoi, Vietnam based on Equity theory. Data were collected through a survey with 150 accountants from Thanglong industrial park. | The impact of equity in FDI firms on accountants loyalty Application of equity theory and creative application in economics sociological knowledge Accounting 6 2020 215 220 Contents lists available at GrowingScience Accounting homepage ac The impact of equity in FDI firms on accountants loyalty Application of equity theory and creative application in economics sociological knowledge Dang Huy Nguyena and Duc Tai Dob a Hanoi University of Business and Technology Vietnam b University of Labor and Social Affairs Vietnam CHRONICLE ABSTRACT Article history This research was conducted to investigate the impact of equity in foreign direct investment FDI Received September 2 2019 firms on accountants loyalty in Thanglong industrial park Hanoi Vietnam based on Equity theory. Received in revised format Data were collected through a survey with 150 accountants from Thanglong industrial park. With this September 2 2019 data we have used Cronbach s Alpha Exploratory Factor Analysis EFA and correlation analysis to Accepted October 15 2019 Available online determine the effects of the independent variables on the dependent variable . the loyalty of October 15 2019 accountants. The results show that the equity in FDI firms had positive relationships with the loyalty Keywords of accountants in Thanglong industrial park. Based on this finding this paper gives several Equity recommendations for improvement the loyalty of accountants in Thanglong industrial park. Loyalty Accountants FDI firms 2020 by the authors licensee Growing Science Canada 1. Introduction Equity theory is of great importance to employees and organizations. For an individual equality satisfies an individual s need for control confidence a sense of happiness and ethical obligations and for an organizational equality creates a legal framework for managing and controlling. When the organization shows justice in tackling issues it can restrict the risk of fraud enhance trust in .