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Abstract
This study aims to explore the relationship between job stress, mental health, and employee job commitment. The research uses Structural Equation Modeling (SEM) to analyze data from a survey of 245 employees working in accounting service companies in Ho Chi Minh City. The analysis results show that job stress negatively impacts both mental health and employee job commitment. Specifically, high job stress reduces mental health and job commitment, while mental health positively affects job commitment. These findings highlight the importance of reducing job stress and improving mental health to enhance employee commitment. The study also offers recommendations for improving the work environment and providing better mental health support to employees, which can, in turn, improve job performance and reduce turnover rates