UNCOVERING THE DETERMINANTS AND SIGNIFICANCE OF FACTORS AFFECTING ACCOUNTING STAFF'S COMPENSATION

Abstract

Given the high level of public sensitivity and negative opinions surrounding salaries, it has become crucial for researchers to uncover the determinants and significance of factors affecting salary levels. This study, in particular, focuses on the factors influencing the compensation of accounting staff and analyses the ramifications of each determinant on salary levels. By undertaking a detailed literature review and expert questionnaire survey, this study synthesizes the factors and weights that affect accountants' compensation. The results highlight the presence of six first-level factors and 23 second-level sub-factors that contribute to the variations in the salaries of accounting staff.