his study is conducted for evaluating the motivation for accounting human resources by material stimulation in the accounting service firms in Hanoi. Based on literature review and the results of some interviews, dependent variable of the motivation for accounting human resources by material stimulation includes seven attributes. The study has also performed some descriptive analysis, Cronbach's Alpha, Independent T-test and ANOVA for measuring the motivation for accounting human resources by material stimulation in the accounting service firms in Hanoi. The results show that the motivation for accounting human resources by material stimulation achieved an average of 3.74 and with Cronbach's Alpha coefficient greater than 0.6. The study does not find any difference on evaluation of the motivation for accounting human resources by material stimulation in terms of gender and job experience. Based on the findings, some recommendations are given for improving the motivation for accounting human resources by material stimulation in the accounting service firms in Hanoi.