In recent years, many firms have built a good recruitment policy, focusing on the requirements set for candidates to meet the employers’ satisfaction; they often have certain requirements for each accounting job’s position. The study aims to identify and measure factors affecting the employers’ satisfaction with accounting graduates in Hanoi, the important locus of firms’ labor force. We conducted a questionnaire consisting of 16 observation variables with a 5-point Likert scale. Independent variables were measured from 1 “without effect” to 5 “strongly”. Based on the literature review and results of interviews, a total of 150 questionnaires were sent to participants; 135 of them met the standards and were subject to be analyzed. The results of Cronbach’s alpha, Exploratory Factor Analysis (EFA) and Multiple Regression Analysis (MRA) identify three main determinants influencing the employers’ satisfaction with accounting graduates in Hanoi, including students’ experience before graduating (SEG), reputation of universities (RU), and university’s recruitment support policy (RSP). Based on the findings, some recommendations have been proposed to help universities design training programs for creating better satisfactions for employers in the future. On this basis, the authors propose a number of recommendations to improve the employers’ satisfaction with accounting graduates in Hanoi.

Abstract
1. Introduction
2. Literature Review
    2.1. Students’ Experience before Graduating
    2.2. Reputation of Universities
    2.3. Related Studies in Vietnam
3. Theoretical Background
    3.1. Outcome-Based Education
    3.2. Competency-Based Education Model
4. Research Methodology
    4.1. Research Model
    4.2. Hypotheses
    4.3. Research Methods and Sample
5. Results
    5.1. Descriptive Statistics
    5.2. Results of Quality Scale Analysis
    5.3. Exploratory Factor Analysis
    5.4. Regression Model Analysis
6. Discussion and Implications
    6.1. Discussion about Students’ Experience beforeGraduating
    6.2. Discussion about Reputation of Universities
    5.3. Discussion about the University’s RecruitmentSupport Policy
References

• Hoan NGUYEN(Faculty of Economics, Natural Resources and Environment, Hanoi University of Natural Resources and Environment)
• Lien Thi Bich NGUYEN(Faculty of Economics, Vinh University)
• Hong Nhung NGUYEN(Faculty of Accounting, University of Labor and Social Affairs)
• Thanh Ha LE(University of Labor and Social Affairs)
• Duc Tai DO(Department of Accounting, University of Labor and Social Affairs) Corresponding Author