An analysis of underlying constructs affecting the quality of accounting human resources

ctivity 
provide a hierarchy to reflect the level of work performed by the accounting human resources. Determining criteria is not 
easy. When a system of criteria is measured, there will be a system of evaluation criteria because the criteria for evaluating 
human resources are the basis for building a system of measurement standards (Nguyen, 2013). Some accounting service 
firms in Hanoi are applying KPIs model (Key Performance Index) to assess the performance and results of accounting human 
resources. At the end of each year, the director and the head of the accounting department will conduct a performance 
evaluation of all employees. The results of this evaluation are the basis for recognition of achievements, and reward at the 
year-end closing ceremony for outstanding employees. When conducting the assessment of accounting human resources, 
accounting service firms have not mentioned the working attitude, cultural behaviors among individuals, between departments 
in the enterprise, between Enterprise and related entities from outside, etc. 
Human resource training 
Training is one of the activities that are always concerned by the Board of Directors of accounting service firms which requires 
a long-term plan. Most of accounting HR are well-trained right after recruited into the accounting service firms but most of 
curriculums are based on learning according to instructions, which is so-called training on the job. Those who are proficient 
in the job will instruct, guide and tutor the job. Most accounting service firms have determined the key task in HR management 
as improving skills and qualifications of each employee. The accounting service firms in Hanoi have developed and 
implemented the training section in their workplace, which identifies the training subjects, training content, training methods, 
and training funding. 
Training object: The selection of training object is determined based on the training plan and objectives along with different 
criteria. The fact is that most of accounting service firms mainly select the accounting staff to join training courses. For the 
courses that accounting human resources are sent to take short-term courses to improve their knowledge, accounting service 
firms often arrange all accountants to attend. For intensive, high-cost training courses, accounting service firms will prioritize 
qualified accountants to join. 
Training content: It’s about updating Vietnamese accounting standards (VAS), updating international financial report 
standards (IFRS), tax subjects and tax accounting, digital technology application for accounting, updates on accounting 
software, etc. Thus, most of the training content is for accounting staff. 
Training methods: Most accounting service firms deploy two training methods, on-the-job training and out-the-job training 
methods with various specific forms to promote capacity of the department, while maximizing cost savings. 
Training expenses: As the training courses is in accordance with the plan approved by the Board of Directors, accounting 
service firms will cover the expenses. 
Human resource recruitment 
As accounting service firms expand in scale, the recruitment criteria also change. However, if the companies focus on hiring, 
setting clear requirements and recruiting competent labor, it can save some expenses (Vu, 2013). Recruitment of human 
resources in accounting service firms is sometimes heavily influenced by other social relationships. There are some cases of 
accounting human resources recruited because of the relationship of relatives, family acquaintances, etc. which greatly affects 
the quality of recruitment and the quality of accounting human resources. Most accounting service firms in Hanoi have made 
more positive improvements in recruiting work: The regulation on labor recruitment has been promulgated, which clearly 
states: the principles of recruitment, the order and the levels and procedures, etc. so the quality of input human resources is 
also somewhat higher than before. Recruitment needs: Recruitment needs of accounting service firms mainly depend on the 
actual situation and the workload according to the company's service provision activities in each period. 
D. H. Nguyen / Management Science Letters 10 (2020) 1769
Recruitment sources: Most accounting service firms conduct recruitment and search for candidates with different sources of 
information: Source of candidates inside the company and source of candidates outside the company. However, in fact, in the 
recruitment process, most candidates from inside the company do not meet the recruitment needs or do not want to change 
the current job, so the profile from outside sources still accounts for a large amount. In order to carry out the recruitment 
process, accounting service firms often inform via the company's website information channel, send recruiting notification to 
universities, job introduction centers, announce in magazines specializing in recruitment and employment. New hiring is 
performed when accounting service companies expand or recruit to replace the number of employees who have quit or moved 
to another place. 
Recruitment standards: Accounting service firms have established recruitment criteria depending on each accounting position 
such as: Moral quality, health; working manners and appearance; education: Graduated from university with a major in 
accounting; under 35 years of age, experienced (position of accounting staff not required experience), proficient in office 
computing, know how to use at least one accounting software; being able to speak English or Korean, or Japanese; having 
better understanding about the international financial report standards (IFRS), soft skills, etc. However, the recruitment criteria 
mainly take into account the education level and professional qualifications of workers, soft skills have not been given 
adequate attention. Besides, depending on the vacancy, the accounting service firms set specific requirements and criteria. 
Currently, in recruitment processes, most accounting service firms have not developed a job description for each position, this 
is a limitation for the companies to recruit high quality candidates. 
The hiring process in most of accounting service firms in Hanoi includes the following steps: 
Step 1: Identify recruitment needs and targets: Departments in the accounting service firms are responsible for coordinating 
with the Human Resources Department to build and determine recruitment needs (quantity, position). Human Resources 
Department reports to the Board of Directors of the company for approval. 
Step 2: Establish Recruitment Council: The Board of Directors established company Recruitment Council which is responsible 
for organizing recruitment and making hiring decision. 
Step 3: Recruitment announcement: Human Resources Department spread the recruitment announcement through the main 
channels: Company’s Website, magazines; accounting specialized training schools, officials and employees throughout the 
company, etc. 
Step 4: Receiving and screening documents: According to regulations, Human Resources Department receive applications. 
After screening the profiles, they will eliminate which ones that are not sufficiently proven or do not fit the recruitment criteria. 
Those who meet the requirements will be notified of the time for interview and examination. 
Step 5: Conducting interviews, and professional qualifications checking: Most accounting firms follow the same process of 
recruitment. After screening the excellent candidates, they will pass a qualification test. The test is written and computer - 
based exam. After that, the Recruitment Council will review and agree on candidates with satisfactory test scores. 
Step 6: Making recruitment decisions: When the qualified candidates are selected, the Recruitment Council issues a 
recruitment decision and signs the contract according to the company's regulations. 
Although the accounting service firms in Hanoi have established a recruitment regulation, in which recruitment process is 
relatively clear, but the actual recruitment work has not been comprehensive to recruit high quality workforce. 
5. Recommendations 
Human resource assessment 
The accounting service firms need to develop and improve the system of human resource evaluation criteria as a basis for 
building a system of measurement standards on human resource quality. When assessing the accounting human resources, 
accounting service firms need to mention working attitudes, cultural behaviors among individuals, between divisions in 
enterprises, between enterprises and related subjects from outside, etc. At that time, the results of human resources assessment 
will be more accurate, accounting human resources will have more motivation for working and the quality of accounting 
human resources will be improved. 
Human resource training 
In order to have effective training courses for accounting human resources, accounting service firms should comply with the 
following requirements: 
(i), Determine the purpose of training: improve professional qualifications, improve skills to apply technology to the job 
(modern accounting software, software for tax declaration and settlement, data storage ...). 
(ii), Develop training plans: The training and retraining must be done based on the specific plans (monthly, quarterly). 
(iii), Build content and training methods: Sticking to the company's orientation of providing accounting services and the actual 
situation of the job. 
(iv) Identify training subjects with the goal of training the right people with the right fields to avoid economic waste. 
(v), Determine training expenses: The budgets for training is determined based on different types of training courses, which 
will be approved by the Board of Directors. 
(vi) Co-operate with schools, training classes. 
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(vii) Assess the quality of training to draw experiences for the following courses. 
(viii) Arrange suitable jobs related to the training knowledge for accounting human resources to enhance the efficiency of 
training courses. 
Human resource recruitment 
It’s important for accounting service firms to pay attention to the quality of recruitment process to find quality human 
resources. The accounting service firms need to publicize the required criteria of the job so that candidates can consider their 
own ability to apply. Hanoi has a large number of accounting labor force with many accounting training universities which 
are favorable conditions for recruiting human resources. In addition, accounting service firms have the opportunity to find 
better human resources as more and more candidates have high levels of education, and the accounting service firms do not 
have to invest on retraining. The arrangement of human resources in work are easier, and employees are easier to adapt to 
working conditions. Therefore, accounting service firms need to attract candidates by offering both financial and non-financial 
benefits. Enhancing the ability to work, creativity and positive work spirit depends greatly on the compensation or 
remuneration to motivate human resources. The recruitment should abide by the principles such as: recruitment must ensure 
objectivity and fairness; recruitment should be based on the number of vacancies in which the analysis of positions and jobs 
is needed to provide the conditions and criteria for recruiting (Le, 2016). Accounting service firms need to develop job 
descriptions for each position to recruit candidates qualified for those requirements. Accounting service firms need to 
guarantee a better recruitment process, in order to improve the quality of human resources in the company, thereby positively 
affecting productivity as well as operational efficiency of the company. 
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