본 연구의 목적은 그간 간과되어온 연구영역, 즉 해외직접투자의 동기 및 기술수준의 차이가 현 지기업으로의 지식확산에 어떠한 영향을 미치는지를 실증하는데 있다. 이러한 관점에서, 본 연구는 직접투자 동기를 상이한 두 가지 유형(시장지향형 및 수출지향형 직접투자)으로 나누고, 산업을 기 술수준별로 구분한 후, 현지기업으로의 지식확산을 검증하였다. 이러한 시도를 통해 본 연구는 예 상했던 두 가지 사안이 모두 지식확산에 중요하게 작용함을 발견할 수 있었다. 동 실증결과를 근간 으로, 본 연구는 실용적인 경영 및 정책 시사점을 제공하고 있다.

The research aims to investigate the impact levels of determinants on the loyalty of accountants to FDI firms underlying investment management in Thanglong Industrial Park in Hanoi, Vietnam. We conducted a questionnaire consisting of 31 observation variables with a 5-point Likert scale. Independent variables were measured from 1 “without effect” to 5 “strongly”. The method of data collection was done through the survey and subjects are accountants in FDI firms doing business in Thanglong Industrial Park in Hanoi. After checking the information on the votes, there are 120 questionnaires with full information for data entry and analysis, This study employs Cronbach‟s Alpha test, and regression model. The results show that seven determinants including Working environment, The characteristics of working; Training, promotion prospects and development; Income, Personal characteristic, Collective work together and The method of leading had positive relationships with the loyalty of accountants. Based on the findings, some recommendations are given related to such determinants to improve the loyalty of accountants of FDI firms in general and FDI firms in Thanglong Industrial Park in Hanoi in particular. With which, those firms can enhance performance, reduce financial strain, saving on investment in the recruiting process of new staff, increase profitability to ensure investment management.

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.