The research aims to examine the impact of leadership style on accountants’ commitment with FDI firms in Vietnam based on theory of Bass and Avolio (2004). A survey with 110 accountants in FDI firms was conducted. The total of 110 respondents with full information were used for data entry and analysis. Through quantity methodology, we used Cronbach's Alpha, EFA and correlation analysis to determine the relationship between leadership style and three dependent variables including affective, normative and continuance commitment. The results showed that the leadership style had positive relationships with accountants’ commitments. In particular, normative commitment with FDI firms of accountants is the most strongest. In addition, there is no statistically difference in the level of three commitments with FDI firms of accountants for three groups of job description. From the findings, this study suggests several recommendations to improve accountants’ commitments such as intellectually stimulating, individualized consideration, inspirational motivation, idealized influence, and idealized influence behavior. The results are considered as a useful reference for establishing policies to attract talent personnel toward to sustainable development of firms. Commitment with the organization is a crucial factor to gain a competitive advantage and guide the success of organizations by satisfying customers, maintaining productivity and efficiency.

Abstract
1. Introduction
2. Literature Review
3. Theoretical Background
    3.1. Theory of Commitment to Organization
    3.2. Theory of Leadership Style
4. Research Methodology
5. Research Results
    5.1. General Information of Respondents
    5.2. Cronbach’s Alpha
    5.3. Exploratory Factor Analysis (EFA)
    5.4. Correlation Analysis
    5.5. ANOVA Analysis
6. Discussion and Conclusion
    6.1. Characteristics of Accounting Staff in FDIFirms
    6.2. Intellectually Stimulating
    6.3. Individualized Consideration
    6.4. Inspirational Motivation
    6.5. Idealized Influence – Attribute
    6.6. Idealized Influence Behavior
References

• Duc Tai DO(Faculty of Accounting, University of Labor and Social Affairs)
• Tien Hung NGUYEN(Faculty of Economics, Hanoi Open University)
• Thi Hong Nga NGUYEN(Faculty of Accounting and Auditing, Hanoi University of Industry)
• Hong Hanh HA(School of Accounting and Auditing, National Economics University)
• Thi Tam LE(Department of Accounting, Thuyloi University) Corresponding Author.