This study is conducted to investigate the impact levels of determinants on the
quality of accounting human resources in the Accounting service firms in Hanoi.
Data were collected from getting 145 questionnaires from accounting service firms
doing businesses in Hanoi. Based on the data collected, we use Cronbach’s Alpha,
EFA and run regression model for knowing the impact levels of each independent
variable on dependent variable of the quality of accounting human resources. The
results show that three determinants including Business culture (BC), Income (I) and
Education and training (ET) have 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 doing business in the context of Hanoi.
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ing accountants have received bonuses (holidays, Tet holidays,
company founding days), welfare (traveling in the beginning of the spring, vacation)
every year, however, the level of receiving is not much.
Accounting accountants in accounting service firms in Hanoi often work
concentrated in the company's office, both working independently and working in
teams. In addition to working time at the company office, the teams also have to go
on business trips or work at the customer's production and business locations.
The ability to develop jobs and careers of accountants in accounting services
is quite good. The company's customers are diversified in business lines, each
business has its own characteristics, requires the process of handling different
accounting jobs.
Accounting Services Firms in Hanoi have developed internal rules and
regulations, contributing to creating an atmosphere at the workplace in accordance
with the characteristics of the accounting service industry.
When the income level that the accounting human resources receives is
commensurate with the merit and work that makes them comfortable and effective, it
will attract the dedication and wisdom of the people. Therefore, enterprises' managers
of accounting services firms need to pay more attention, contributing to the use of
effective accounting human resources, as a competitive factor in the process of
sustainable development.
Accounting human resources are educated and trained quite well in
universities, colleges and accounting service firms. However, an accounting
department of human resources has not received the expected level, so there is still a
phenomenon of accounting human resources for job jumps.
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Business culture
Culture is the "sanctions" applied when there are cultural violations affect the
results of production and business, brand, reputation or image of the firm. Business
Culture has a very important position and role in the development of firm. If the firm
lacks cultural, linguistic, documentary and information (cultural knowledge)
elements, it is difficult for businesses to stand firm and survive.
In the success of every business, there is based on the personal relationship of
the person of the leader and the staff. Therefore, in addition to objective factors such
as creating markets, consumer benefits, the integration process into the regional and
world economies. It is impossible not to care about business culture. Business culture
management is better business governance.
Education and training
The training programs of universities have provided the necessary knowledge
to do accounting. However, the training program has not been appropriately distributed
between theory and practice; there is no good combination between basic knowledge,
professional skills and skills; not yet developed the necessary skills. In addition,
Vietnamese accounting standards are compiled according to the content of international
accounting standards (IFRS), however, the IFRS teaching of universities is currently not
built and implemented properly, synchronized.
At Accounting Services Firms, the accounting human resources work mainly
directly, providing accounting services to customers. Accounting Human Resources
are relatively trained with accounting expertise. The level of accounting human
resources is relatively equal.
Most Accounting Services firms in Hanoi have developed and implemented
training programs for accounting human resources. Although the content of the
training program is different between firms, firms often have training methods such
as: (i) For new accounting human resources: Retraining right after entering the
company, assigning suitable working groups to learn from each other. (ii). For former
accounting human resources: Organizing short-term training in the form of the
company organizing training courses or sending to update classes organized by the
VAA, Vietnam Association of Certified Public Accountants (VACPA)...
Training, retraining and remuneration are one of the necessary measures to
attract and retain experienced accountants.
5. Recommendations
Based on the results, some recommendations are given in order to improve the
quality of accounting human resources, as below:
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For business culture
Business culture, working environment in Accounting Services Firms need to
be carefully built. Firms need to create a corporate culture, based on 2-3 common
values that accounting human resources agree on, or basic rules that can help nurture
and accelerate this process. Firms design their own rules to facilitate the environment
work, encouraging accounting human resources to implement creative ideas and
benefit to firms.
Supervisors and managers should have good competence, scientific
management methods as well as timely and fairly support employees.
For income of accounting human resources
The level of salaries for accountants must ensure satisfactory living, further
learning, thus attract high-quality accountants to work for Accounting Services
Firms. In the most cases, salary is the most effective driving force that has been
applied so far.
Types of labor remuneration play a key role in motivating workers to work for
and create value for the firm. Therefore, it is necessary to:
(i) Develop an effective performance assessment system to create the firm
basis for the remuneration according to the level of work completion and the work
performed; thus maintain the current accounting human resources, as well as attract
and retain expert accountants, especially job placement. A high salary and recognition
by the superiors can make accountants stick with Accounting Services Firms for a
long period of time.
(ii) Have a reward system that is written in documents for each reward level,
celebrate a recognition ceremony to show support and consensus among employees,
thus encourage creativity;
(iii) Facilitate the help for accountants to study and improve their qualifications to
meet up the requirements of firms, market demands and adapt to life.
For education and training
First, For universities
(i), Applying student - centered approach to accounting training
The learner-centered approach (SCL) is an educational approach that focuses
on learners and their needs instead of relying on teacher input. The benefits provided
by the SCL method in improving the learning process are not controversial, however,
to successfully apply, it is necessary to remove barriers or challenges from many
internal factors of learning process. In order for the SCL training method to be
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successful requires the contribution of learners, infrastructure, training facilities, and
especially teachers (Pham, 2017).
(ii), Innovating university-level accounting teaching according to the
approach of international financial reporting standards (IFRS)
Teachers need to change the approach in teaching to teach principles rather
than repeating the rules set out in the accounting regime: (i) Changing from teaching
/ learning attitudes according to repetition rules for teaching/learning attitude
according to problem detection, (ii) Determining the level of detail of the teaching
topic, (iii) Adjusting the assessment process (Nguyen, 2017).
Second, For Accounting Services Firms
The importance of education and training is the leading factor in developing
the quality of accounting human resources is very necessary for long-term
development strategy of Accounting Services Firms:
+ Building a system of managing knowledge, skills and professional training
levels for accounting human resources.
+ Develop standards to assess the quality of knowledge and skills of
professional training for accounting human resources.
+ Determine the standards for instructor at the firms and the instructors at the
business need to reach a certain level of careers.
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