Accounting information is essential for managers to set strategies and business decisions. Therefore, if wrong accounting information will lead to inappropriate management decisions, the business may be in a difficult situation. Besides, a strong accounting system must be clear accounting books, thorough analysis will help the executive make effective business decisions. On the other hand, clear accounting books and the tax settlement for the authorities will quickly, saving time, create favorable conditions for production and business. Accounting only occurs when people engage in business and exchange. This makes sense, if we want to do business with each other in any kind of organization; we need a system to track all transactions and its transitions. And that’s why accounting is needed. This study results showed that there were 350 accounting managers of public sectors in Dong Nai province who interviewed and answered about 13 questions. Data collected from November 2016 to June 2017 for accounting managers of public sectors in Dong Nai province. The study had been analyzed Cronbach’s Alpha, KMO test, and the result of KMO analysis used for multiple regression analysis. Accounting managers’ responses measured through an adapted questionnaire on a 5-point Likert scale (Conventions: 1: Completely disagree, 2: Disagree, 3: Normal; 4: Agree; 5: completely agree). Hard copy and online questionnaire distributed among 1.000 accounting managers of public sectors (PS) in Dong Nai province. In addition, the exploratory factor analysis (EFA) results showed that there were two factors, which included of factor following human resource management factor (X1) and facility management factor (X2) with significance level 5 percent. In addition, all of two components affecting the building of the accounting work of public sectors (PS) in Dong Nai province with significance level 5 percent. The research results processed from SPSS 20.0 software.
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