International Journal of Small and Medium Enterprises and Business Sustainability
Vol. 4 No. 1 (2019): March

Quality of Human Resources via Accountant’s Intellectual Competence in Multinational Enterprises in Hanoi, Vietnam

Duc Tai Do (University of Labor and Social Affairs Hanoi, Vietnam)
Quynh Anh Doan Thi (University of Labor and Social Affairs Hanoi, Vietnam)
Duc Dinh Truong (University of Labor and Social Affairs Hanoi, Vietnam)
Trung Thanh Le (National Economics University, Hanoi, Vietnam)



Article Info

Publish Date
25 Jun 2024

Abstract

This study was conducted to evaluate the quality of human resources via accountant’s intellectual competence in multinational enterprises in Hanoi, Vietnam. Based on a literature review and interviews, the dependent variable of the quality of human resources in this study includes four attributes literacy level, understanding of specialized knowledge, professional skills, and working experience. As a descriptive analysis, this study used Cronbach's Alpha, Independent T-test, and ANOVA for measuring the quality of human resources via accountant’s intellectual competence. The results of the study show that the quality of human resources via accountant’s intellectual competence achieved an average of 4.027 with Cronbach's Alpha coefficient greater than 0.6. This indicates that the quality of human resources via accountant’s intellectual competence of men and women is not different; there are no differences in evaluating the quality of human resources between chief accountants, general accountants and accountants. Based on these findings, some recommendations are given to improve the quality of human resources via accountant’s intellectual competence in multinational enterprises in Hanoi.

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Journal Info

Abbrev

ijsmebs

Publisher

Subject

Economics, Econometrics & Finance

Description

Welcome to the International Journal of Small and Medium Enterprises and Business Sustainability published by the Publishing Lembaga Penerbit Fakultas Ekonomi dan Bisnis (LPFEB) Universitas Trisakti. As its primary objective, this double-blind review and online scientific journal is dedicated to ...