Abstract
The outside determinants influencing quality of accounting human resources for sustainability through the lens accounting service firms in Hanoi, Vietnam
Highlights
When participating in the World Trade Organization (WTO) and signing bilateral free trade agreements, and multilateral free trade agreements including Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP), AccountingAuditing sector is one of 8 sectors having agreement on freedom of labor movement among member countries
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
Inheriting the results of research by Vu and Trinh (2008), Ho (2010), Le and Pham (2010), Mai (2013), Phan (2016), Nguyen et al (2017), Do et al (2019b) and Tran et al (2019) and using qualitative research approach through interviews with experts to perform quantitative research, we identified three outside determinants that affect the quality of accounting human resources, i.e. (i) International integration of accounting (IIA), (ii) Policy of accounting human resource development (PAHRD) and (iii) Accounting labor market needs (ALMN)
Summary
When participating in the World Trade Organization (WTO) and signing bilateral free trade agreements, and multilateral free trade agreements including Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP), AccountingAuditing sector is one of 8 sectors having agreement on freedom of labor movement among member countries. Accounting Services firms have shown their various roles such as: (i) helping customers understand the Party's and State's guidelines and policies; (ii) advising business owners on selecting suitable business management organization; and (iii) helping business owners and businesses have accurate information These firms have to struggle with some challenges related to updating knowledge and exchanging information between members with Vietnam Association of Accounting and Auditing (VAA), lacking of general regulations and professional qualifications of accounting human resources are not suitable with their requirements (Mai, 2013). Companies are facing several challenges from the IFRS application roadmap Those challenges need a full assessment to maintain the growth of service quality provided by accounting service firms. This paper aims to analyze and measure outside determinants influencing quality of accounting human resources for sustainability, specialize for accounting service firms in Hanoi, Vietnam
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