This paper is conducted to investigate the impact levels of outside determinants on the quality of accounting human resources for sustainability of the accounting service firms in Hanoi. Data are collected using 145 questionnaires from accounting service firms. Based on the data collected, we use Cronbach’s Alpha, EFA and regression model for learning the effect of different variables on the quality of accounting human resources. The results show that three outside determinants including International integration of accounting, Policy of accounting human resource development and Accounting labor market needs had positive relationships with the quality of accounting human resources. Based on the findings, some recommendations are given for improving the quality of accounting human resources of accounting service firms in Hanoi to ensure sustainability, including applying international financial report standard (IFRS) in Vietnam, strengthening cooperation between universities and businesses, and improving the quality of the labor market.

This study was conducted to investigate the effects of different factors influencing on employment of accounting graduates in Hanoi, Vietnam. The necessary data were collected using some questionnaires from ac-counting graduates working for enterprises in the area of Hanoi, Vietnam. Based on the data collected, Cronbach’s Alpha, Exploratory factor analysis (EFA) and regression model were implemented for learning the effect of each independent variable on employment of accounting graduates. The results show that five determinants including accounting student factor (ASPF), Part-time work before graduation (PWBG), information technology (IT), University factors (UF) and Related legal and policy environment (RLPE) had posi-tive relationships with the employment of accounting graduates. Based on the findings, some recommenda-tions were given for improving the employment of accounting graduates in the area of Hanoi, Vietnam.