Determinants influencing the quality of accounting human resources: The case of Hanoi, Vietnam

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.