FACTORS AFFECTING THE QUALITY OF ACCOUNTING CIVIL SERVANTS IN PUBLIC ADMINISTRATIVE UNITS

Abstract

This study aims to identify and evaluate the impact level of factors affecting the Quality of Accounting Civil Servants (ACSQ) in Vietnamese Public Administrative Units (PAUs). Enhancing the quality of accounting human resources is an urgent issue given the context of public accounting reform, digital transformation, and the increasing demand for transparency of accounting information in the public sector. Based on the Contingency Theory, the proposed research model investigates five independent factors: Legal System, Accounting Civil Servant Competency, Physical Facilities, IT Skills, and Management Leadership Role. The study employed a mixed-methods approach and linear regression analysis on a sample of 156 valid responses. The results indicate that IT Skills and Physical Facilities are the two most powerful positive factors, while the Accounting Civil Servant Competency factor unexpectedly shows a negative impact. The paper offers recommendations focusing on prioritizing digital transformation and change management strategies to enhance the quality of accounting human resources in public administrative units.