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Management Science Letters

ISSN 1923-9343 (Online) - ISSN 1923-9335 (Print)
Quarterly Publication
Volume 10 Issue 3 pp. 543-550 , 2020

The outside determinants influencing quality of accounting human resources for sustainability through the lens accounting service firms in Hanoi, Vietnam Pages 543-550 Right click to download the paper Download PDF

Authors: Son Tung Ha, Hoai Dung Thi Nguyen, Ngoc Anh Thi Nguyen, Duc Tai Do

DOI: 10.5267/j.msl.2019.9.026

Keywords: Outside determinants, Quality of accounting human resources, Accounting service firms, Sustainability

Abstract: 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.


How to cite this paper
Ha, S., Nguyen, H., Nguyen, N & Do, D. (2020). The outside determinants influencing quality of accounting human resources for sustainability through the lens accounting service firms in Hanoi, Vietnam.Management Science Letters , 10(3), 543-550.

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Journal: Management Science Letters | Year: 2020 | Volume: 10 | Issue: 3 | Views: 2658 | Reviews: 0

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