Determinants of Accountants’ Turnover Intention in Independent CPA Firms: Empirical Evidence from Vietnam

This study examines the factors influencing accountants’ turnover intention in independent auditing firms (CPA firms) in Vietnam, with a focus on work overload (WO), work-life balance (WLB), burnout, job attitude (JA), organizational justice (OJ), and motivation. WO has a positive and statistically significant impact on turnover intention (TI), and it also indirectly raises TI through burnout, according to regression analysis of survey data from 225 accountants in Vietnam . WLB negatively affect