Decision-making ability in private accounting businesses in Vietnam

Abstract

The ability to make decisions is one of the important factors leading to the success of businesses. In today's fiercely competitive and constantly changing environment, determining which factors influence decision-making ability is a new and extremely important topic that has received attention in academic research and reality in businesses. Therefore, this study builds a proposed model related to decision-making ability in private accounting firms. The research results have proposed a general model including attention, memory, ideation, and emotion factors that influence decision-making ability in private accounting firms. This result has contributed new concepts to the theory of decision-making ability, risk, attention, memory, ideation, and emotion. However, its limitation is that it has not been experimentally proven how this model solves reality in businesses.