Factors Affecting the Employability of Accounting and Auditing Students in Ho Chi Minh City

Abstract

In this study, we applied Highhouse et al.'s (2007) signaling theory along with career development theory to analyze the internal and external factors influencing the employability of graduates in Accounting - Auditing. This approach served as a crucial point for our team in developing a model that identifies the key factors influencing the likelihood of employment. For analyzing the data, we employed a qualitative research method and used SPSS 25 software. The research findings revealed four main factors that directly influence employability: (1) Soft skills, (2) Knowledge, (3) Passion for Accounting - Auditing, and (4) Job responsiveness. Additionally, our team also conducted a T-test for control variables and found that the training program also has an indirect impact on recruitment. Based on these results, we provided several recommendations for different stakeholders, including students, universities, and faculty members, to contribute to the development of an attractive and worthwhile Accounting training program. Specifically, we emphasize enhancing training quality, improving recruitment marketing activities, providing career counseling for students, and equipping them with practical information and knowledge before graduation to aid in their pursuit of employment. Furthermore, we identified the limitations of the study and proposed areas for future research