文章基本信息

标题：An analysis of underlying constructs affecting the quality of accounting human resources
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作者：Dang Huy Nguyen
期刊名称：Management Science Letters
印刷版ISSN：1923-9335
电子版ISSN：1923-9343
出版年度：2020
卷号：10
期号：8
页码：1763-1770
DOI：10.5267/j.msl.2020.1.003
语种：English
出版社：Growing Science
摘要：This paper is conducted to investigate the impact levels of inside determinants on the quality of accounting human resources in accounting service firms in Hanoi. Data are collected using 120 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 inside determinants including Human resource assessment (A), Human resource training (T) and Human resource recruitment (R) 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.