Low employee engagement at RSM DTL auditing company

PROBLEM IDENTIFICATION

Introduction about the Company and the central problem

Founded in 2001, RSM DTL Auditing Company ranks among the top ten accounting and advisory firms in Vietnam, employing over 140 professionals who cater to mid to large public-listed, multinational, and private companies across diverse industries The firm's operations focus on two main areas: Auditing and Tax Consulting RSM DTL Auditing is committed to being a valuable business partner by delivering innovative solutions that enhance success in both local and global markets.

In 2014, DTL committed to delivering professional services that adhere to international quality standards tailored to the Vietnamese business environment The company emphasizes the importance of cultivating a skilled team to enhance work efficiency and meet the growing demands of customers, while also fostering a strong organizational culture rather than solely pursuing new clients However, the implementation of this approach has faced challenges, leaving employees awaiting the anticipated positive changes.

The Tax Consulting Department, consisting of 43 employees, plays a crucial role in the company's financial success, contributing to 70% of the total revenue Supported by the management, this department is organized into eight specialized groups, each focusing on key business lines such as tax advisory, tax compliance, and accounting, to effectively serve a diverse range of customer needs.

The Human Resource Department reports a significant increase in employee turnover, rising from 14.8% in 2013 to 19% in the first half of 2015 This rate surpasses the industry average of approximately 15% during the same period Notably, RSM DTL experienced a 3% increase in turnover in the first half of 2015, continuing a trend of rising turnover rates since 2013 Alarmingly, 70% of departing employees hold senior positions with over three years of experience, indicating a concerning pattern that may persist in the future.

The high staff turnover rate has contributed to a noticeable decline in employee performance, as highlighted by discussions with the Managing Partner of the Tax Department The output from staff has not met expectations, leading to an increase in errors in calculations and reporting Additionally, employees are showing reduced effort towards maximizing productivity, evidenced by rising instances of tardiness, absenteeism, and poor-quality work, alongside inappropriate socializing during work hours and a general disinterest in their roles Various factors have led to these issues, and insights from interviews with DTL members, including Managing Partner Mr Le Khanh Lam, indicate that it is crucial to analyze the underlying problems related to work quality, employee appraisal, and engagement to address the current challenges facing the company.

Lacking of attention to work

Salary/ bonus based on level of position instead of performance Unequal work sharing between groups

Appraisal form provided general information

Increasing absenteeism Increasing work pressure Decreasing work quality and productivity

Figure 1.1: The initial cause – effect map

Firstly, from the last three months of the year 2014 until now, due to considerably increasing number of customers, the work volume as well as the pressure has also risen

The assigned workload among groups was uneven, with varying levels of job complexity Additionally, the number of employees remained constant during this period.

The company faced challenges in rapidly recruiting additional staff to manage new projects, resulting in difficulties addressing the complex issues presented by new clients Consequently, the anticipated revenue from these clients fell short of expectations.

To attract potential customers, service fees were set competitively with market standards, requiring employees to invest additional time with new clients This approach, however, resulted in a decline in work quality and productivity, which the Tax Partner recognized as a critical issue needing resolution Addressing this problem is complex and time-consuming, as it involves various factors such as human resource management, business strategies, and cost and revenue estimation.

The employee appraisal process at DTL has been identified as a significant issue, as it currently relies on position levels rather than individual performance Each employee in the same role is assigned different tasks based on their capabilities and job complexity, leading to inconsistencies in evaluations Furthermore, the existing appraisal form fails to adequately capture the nuances of each employee's work process To address these shortcomings, DTL is in the process of developing a new appraisal system that will include detailed assessments for each job at mid-year and a comprehensive evaluation at year-end.

Recent data from the Human Resource Department highlights a concerning trend in employee engagement, with turnover rates escalating from 14.8% in 2013 to 19% in the first half of 2015 Additionally, there has been a significant increase in the number of employees arriving late, as reflected in the weekly attendance reports.

Administrative manager The enthusiasm of staff has the sign of depression.

The Tax Partner noted a significant lack of employee engagement, with many staff members, including those with less than a year of experience, frequently using work hours for personal activities like browsing the internet and social media Instead of utilizing free time for professional development, employees were not taking the initiative to stay updated on regulations or enhance their understanding of customer documents Given the tax advisory industry's dynamic nature, where laws can change daily, self-motivation to gather new information is crucial Statistics from the IT Department reveal that around 30% of employees spend over an hour each day on personal internet use during work hours, leading to decreased focus on primary responsibilities and overall work inefficiency This decline in performance is evident, as the quality of products submitted for final review has dropped, with more instances of missed deadlines, indicating a pressing issue with employee engagement within the Company.

Based on data collected from the Company and insights from employee interviews, the low level of employee engagement has emerged as the most critical issue that requires immediate analysis, given the constraints of time, resources, and Board of Directors' acceptance.

Justify the existence of the problem

Understanding the concept of "employee engagement" is crucial, as it encompasses how individuals express themselves cognitively, physically, and emotionally in their work roles, according to Kahn (1990).

Engagement in the workplace is fostered by various job resources, including the ability to exercise job control, access to learning opportunities, availability of essential materials, involvement in decision-making, positive reinforcement, and support from colleagues.

According to the Gallup Organization, engaged employees are those who work passionately and feel a strong connection to their company, driving innovation and organizational progress Employee engagement is a psychological state where individuals have a vested interest in their company's success, often performing beyond the basic job requirements.

Schaufeli and Salanova (2012) highlight that the predominant definition of employee engagement within the research community is characterized as a positive and fulfilling work-related state of mind This definition emphasizes engagement as a positive psychological experience during work activities, encompassing feelings of vigor, such as energy, and dedication, including enthusiasm.

Employee engagement is characterized by three key components: vigor, dedication, and absorption Vigor reflects high energy levels and a strong commitment to work, even when faced with challenges Dedication involves a deep involvement in one's tasks, accompanied by feelings of significance, enthusiasm, and pride Absorption signifies a state of complete focus and enjoyment in work, where time seems to fly and detachment becomes difficult To effectively measure this engagement, the Utrecht Work Engagement Scale (UWES) was developed, comprising a valid and reliable 9-item questionnaire that captures these essential elements.

The Gallup Organization's extensive research utilizing the Q12 instrument has provided the most comprehensive study of employee engagement to date Employee engagement is defined as an individual's involvement, satisfaction, and enthusiasm for their work (Harter et al., 2009) The Q12 questionnaire assesses "actionable issues" or "engagement conditions" that predict employee attitudes and measure engagement levels (Harter et al., 2009) According to Gallup (2002), employees fall into three categories: engaged, not engaged, and actively disengaged Engaged employees are high performers who strive for excellence, while not engaged employees merely fulfill their assigned tasks without alignment to organizational goals Actively disengaged employees pose a risk as they not only underperform but also demotivate their colleagues.

The ISA Engagement Scale, developed by Soane et al in 2012, builds on Kahn's 1990 framework of personal engagement at work and evaluates three key dimensions of work engagement: intellectual, affective, and social engagement, using 9-item indexes Intellectual engagement reflects employees' cognitive involvement and their efforts to enhance their work, while affective engagement gauges the positive emotions employees derive from their tasks Social engagement assesses the sense of connection employees feel within their workplace and their alignment with colleagues' values Notably, the first and third dimensions resemble the concepts of absorption and vigor, respectively, while the affective aspect introduces a previously unaddressed element of work engagement.

In alignment with relevant theories, we developed questionnaires that incorporate scales measuring various dimensions of engagement, including vigor, dedication, absorption, social engagement, involvement, satisfaction, and enthusiasm These were based on the Utrecht Work Engagement Scale (9-item indexes), the ISA Engagement Scale (9-item indexes), and the 12 Gallup Questions.

Please see the list of detailed scale items at Point 5.2, Chapter 5 page 57.

To investigate employee engagement, in-depth one-on-one interviews were conducted, ensuring confidentiality of the discussed information Out of ten invited participants, eight individuals agreed to participate, comprising one partner, one manager, and six staff members with three to six years of experience.

In a discussion with Ms Truc Phuong, the manager of Group Six, she emphasized her role as a leader, stating, "As the leader of my team, I aim to inspire my team members, ignite their passion for work, and provide encouragement and motivation to all employees."

Despite having ten years of experience in a managerial position, she struggles to find enthusiasm and creativity in her work, which hinders her ability to inspire her team effectively She recognizes the need for evaluation from higher-level roles, such as Tax Partner or Managing Partner, to assess her performance and progress, yet she has not received any feedback in this regard.

In an interview with Ms Thuy Ly, a consultant with over five years of experience, she expressed her dissatisfaction with her current job due to several factors The high workload often forces her to work late into the night, typically until eight or nine PM, resulting in approximately twelve-hour workdays She lamented, “I do not have time for myself to enjoy with my family,” and mentioned feeling exhausted after long days, which diminishes her motivation to return to the office each morning Additionally, she highlighted ongoing issues with her laptop, which is covered in plaster and struggles with processing data Despite bringing these concerns to the attention of her leader and the IT department, no improvements have been made.

A recent observation revealed that three out of six colleagues experienced a significant decline in work enthusiasm and satisfaction, often feeling bored with their roles Ms Kieu Duong, a senior staff member with three years of experience, expressed her fatigue, stating, “I feel so tired and really I do not want to go to work I just want to quit my job now.” This sentiment was echoed by others who found it challenging to maintain their passion for work and contemplated seeking new job opportunities One staff member even submitted their resume to recruitment websites in search of a fresh start Ms Giang Huong, who has been with RSM for nearly three years, shared her perspective on the situation.

In my group, the lack of encouragement from our leader is evident, as I receive minimal support despite being assigned numerous tasks My contributions often go unrecognized, with no acknowledgment from my direct manager over the past six months, despite my efforts to deliver quality results Additionally, I frequently find myself working the latest hours, highlighting the unequal distribution of workload within the team These factors clearly indicate a downward trend in employee engagement.

Please see the interview questions and interview transcript for this part at Point 5.3 and 5.4 Chapter 5 Page 59, 60.

A questionnaire consisting of twenty questions was distributed to thirty-three employees at the Tax Department of RSM DTL Company to assess employee engagement levels Out of the surveys sent, thirty-seven responses were received, resulting in an impressive response rate of approximately 86% Respondents rated their agreement or disagreement on a five-point scale, ranging from "strongly disagree" (1) to "strongly agree" (5) The analysis revealed a mean engagement score of around 2.3, indicating that employee engagement at RSM DTL is below the average threshold of 2.5.

In addition, the above questionnaire was also sent to the Tax Department of Grant

Justify the importance of the problem

Engaged employees, as highlighted by Schaufeli and Bakker (2004), tend to exhibit a stronger connection to their organization and are less likely to consider leaving Turnover intention, defined by Carmeli (2006), reflects an individual's personal assessment of the likelihood of quitting their job in the near future.

Employee turnover intention serves as a strong predictor of future behaviors, highlighting its significance in workplace dynamics (Carmeli, 2006) Research indicates that employee engagement is closely linked to various outcomes, including organizational commitment, employee health, turnover intentions, and overall performance.

The annual turnover rate at RSM DTL has shown a consistent upward trend from 2013 to the present, starting at 14.8% in 2013, rising to 16% in 2014, and reaching 19% in 2015 Employees who left the company typically had between three to eight years of experience Recent interviews with two departing employees revealed that a significant factor in their decision to resign was a lack of engagement in their work.

Low employee engagement can significantly hinder performance, as highlighted by Maslach (2001) Research by Anitha (2014) emphasizes the importance of fostering employee engagement, which positively influences performance Furthermore, Mone and London (2010) argue that enhancing performance management practices enables organizations to cultivate and maintain high employee engagement levels, ultimately leading to improved performance outcomes.

“It is often recognized that engagement is predictive of employee outcomes, success, and financial performance of organizations” (Macey, 2009; Saks, 2006).

Due to a decline in engagement, the output quality from assistants and seniors often falls short of leaders' expectations, as highlighted by the Manager of Group Six She noted a steady decrease in work quality, with staff frequently submitting results that do not meet her requirements, necessitating additional time for her to review and finalize tasks before client delivery This slow response to work requests and untimely completion of assignments has resulted in lower productivity Furthermore, when faced with additional customers requiring one-off services, such as checking accounting policies or addressing complex issues, staff exhibit signs of unhappiness and a lack of flexibility, showing reluctance to accept new tasks.

Mr Le Khanh Lam, the Managing Partner of the Tax Department, noted a decline in work quality as he reviewed final products, revealing inconsistencies in effectiveness among eight groups He observed an increase in the number of final products failing to meet quality standards and exceeding deadlines Although the company typically receives few client complaints, recent feedback highlights issues with report deadlines and inaccuracies in calculations.

There is an affirmative relationship between employee engagement and affective emotional (Richardsen, 2006; Hakanen, 2006; Saks, 2006; Demerouti, 2001; Maslach, 2001; & Brown, 1996).

Research by Schaufeli (2007) indicates that higher levels of work engagement lead to increased organizational commitment While engagement reflects an employee's involvement, organizational commitment pertains to their attitude and emotional attachment to the organization (Saks, 2006) Additionally, Schaufeli and Bakker (2004) emphasize that engaged employees exhibit a stronger connection to their organization.

Ms Hoa, a tax-consulting senior with over three years of experience, expressed her dissatisfaction with her current job, stating that she never envisioned a long-term future there She felt a lack of support from her direct manager and team members, which contributed to her emotional detachment from the company.

Early warning signs of employee disengagement include absenteeism, tardiness, and behaviors that indicate withdrawal or heightened negativity Research by Hoxsey (2010) highlights a negative correlation between employee engagement and absenteeism, suggesting that as employee engagement declines, absenteeism tends to rise.

Recent data from the HR Department reveals a significant increase in the number of employees arriving late to work, with rates rising to 50%, 60%, and 76% in April, May, and June 2015, respectively Despite weekly email reminders from the HR Officer emphasizing the importance of punctuality, the trend of tardiness continues to escalate.

Please see the detailed scale items and the interview transcript of this part at Point 5.7 and 5.8 Chapter 5 Page 65, 67.

CAUSE VALIDATION

Potential causes of the problem

Studies by Miles (2001); Harter (2002); Holbeche (2003); May (2004) and Rich (2010) show that employee engagement is the result of various aspects of the workplace Deci

A supportive management approach, as outlined in 1987, prioritizes employees' needs and emotions by offering positive feedback and encouraging open communication This nurturing environment fosters skill development and problem-solving, ultimately creating a meaningful workplace that enhances employee engagement and promotes focused work and interpersonal harmony.

The work environment can be measured via the following scale items: a) Job aid

A job aid serves as a valuable resource in a self-service workplace, enabling employees to learn independently while performing their tasks (Van Dam, 2005) It is essentially a written tool that offers essential guidance to employees within an organization For instance, a job aid can include step-by-step instructions on how to accurately complete an appraisal form.

A job aid serves as a valuable tool for employees, providing clear directions and procedures to enhance their performance It outlines a sequence of actions necessary for completing specific tasks, detailing the steps involved Effective job aids not only specify the actions required but also establish the correct order and expected outcomes, ensuring that employees can execute their jobs efficiently (Pipe, 1986) Additionally, supervisors play a crucial role in supporting their teams by reinforcing the use of these aids to promote consistency and improve overall productivity.

A supervisor, often regarded as an experienced leader, plays a crucial role in organizational management by solving problems and serving as a role model for their team (Adair, 1988; Nijman, 2004) They are responsible for guiding subordinates in their group tasks and ensuring the overall success of their teams within the organization Additionally, the physical work environment significantly impacts a supervisor's ability to lead effectively.

The physical work environment significantly influences an individual's fit within the workplace, as highlighted by Amir (2010) Key elements affecting this environment include the office layout plan and overall office comfort Amir emphasizes that a well-arranged physical workplace is essential for achieving organizational goals.

Effective leadership encompasses self-awareness, balanced information processing, relational transparency, and strong moral standards Research indicates that inspiring leaders naturally foster employee engagement, as they communicate the significance of individual contributions to overall business success When employees perceive their work as meaningful, it enhances their interest and engagement Furthermore, authentic and supportive leadership is believed to boost employee involvement, satisfaction, and enthusiasm for their roles.

2.1.3 Team and co-worker relationship

Kahn (1990) discovered that fostering supportive and trusting interpersonal relationships, along with a cohesive team dynamic, significantly enhances employee engagement Creating an open and encouraging workplace environment is crucial for employees to feel secure and fully commit to their responsibilities.

Taylor (1990) emphasized the importance of relatedness needs in individuals, suggesting that positive interpersonal interactions with co-workers enhance the sense of meaning in one's work Consequently, employees who foster strong relationships with their colleagues are likely to exhibit higher levels of work engagement.

To measure the level of co-worker relationship, Sias (2008) used the scale items including trust, intimacy, emotional support, and self-disclosure.

Employee training and development programs significantly enhance confidence, leading to increased job engagement Improved training not only boosts service accuracy but also positively influences overall service performance and employee engagement (Paradise, 2008).

Alderfer (1972) proposed that providing employees with growth opportunities serves as a powerful form of reward He highlighted that fulfilling growth needs requires individuals to discover avenues for realizing their full potential Therefore, management must prioritize career development through training, as this not only creates timely growth opportunities but also enhances employee engagement.

The training program involves several key steps, including setting clear objectives, choosing an appropriate trainer, developing lesson plans, selecting effective program methods and techniques, preparing necessary materials, scheduling the training sessions, and conducting a training needs analysis (Adair, 1988; Elangovan, 1999).

Organizational career development, as defined by King (2005), encompasses the opportunities offered by organizations to enhance individual career prospects through challenging assignments, career counseling, and access to information Supporting employees in their career growth is crucial for retaining high-potential staff Research indicates that organizations implement various activities to facilitate career development, including engaging work assignments, new learning opportunities (Kinnie N, 2005), career counseling (Leung, 2002), and providing insights into the organization and industry (Gubbins, 2005).

Attractive compensation comprises a combination of pay, bonuses, other financial rewards as well as non-financial rewards like extra holiday and voucher schemes.

According to a study by Saks (2006), rewards play a crucial role in fostering employee engagement The research indicates that when employees are rewarded by their organization, they are more likely to reciprocate with increased levels of engagement.

Kahn (1990) highlighted that an employee's engagement level is influenced by their perceptions of the benefits received Consequently, regardless of the quantity or type of rewards offered, it is ultimately the employee's perception that shapes their satisfaction and engagement in their work This underscores the significance of extrinsic rewards in fostering employee motivation and commitment.

Extrinsic rewards, such as pay raises, bonuses, and benefits, are tangible financial incentives provided to employees and are controlled by external factors In contrast, intrinsic rewards are psychological benefits derived from meaningful work and a sense of accomplishment While extrinsic rewards are important, they tend to dominate in organizations characterized by routine and bureaucratic tasks, highlighting the balance between tangible and intangible motivators in the workplace.

According to Thomas (2009), there are four types of intrinsic rewards comprising of:

Cause justification

An analysis of potential causes was conducted through in-depth interviews with five key individuals from the Tax Department at RSM DTL, including the Deputy General Director, the HR Director, a Group Leader, and two Team Leaders Each potential cause was clearly defined and measured to ensure participants could provide informed responses These respondents were chosen for their relevant experience and understanding of the company’s current situation, as well as their decision-making authority Confidentiality was assured, encouraging objective feedback The findings, summarized in Table 5.9.2, indicated a strong connection between the training program, physical work environment, reward system, and leadership with employee engagement levels However, factors such as team relationships, career development, and company policies were not seen as significant contributors to the low engagement levels at RSM DTL, suggesting that while they may influence the issue, they do not have a direct relationship in this specific context.

The results of the interview indicate that a high-quality physical work environment significantly influences employee engagement Participants unanimously agreed that employees who are satisfied with their workplace tend to exhibit higher levels of engagement.

Research shows that individuals spend about fifty percent of their lives in indoor environments, significantly impacting their mental well-being and productivity (Sundstrom, 1994) A conducive workplace environment is essential for enhancing employee engagement and performance, as comfort levels directly correlate with productivity (Peach, 2006) Many organizations are now adopting innovative designs to improve office conditions, recognizing that the physical layout and effective management are crucial in fostering productivity (Uzee, 1999; Leaman and Bordass, 1993) An independent study by ASID (1999) highlighted workplace design as a top factor influencing performance Employee feedback, such as Ms Thuy Ly's experience with inadequate IT support and uncomfortable office conditions, underscores the need for organizations to prioritize a functional work environment Ensuring proper temperature control and air quality is vital for maintaining employee focus and meeting deadlines.

As mentioned at Point 3.1 above, the work environment can be measured from three (03) dimensions including physical work environment, job aid and supervisor supports.

Interview results revealed that at RSM DTL, the physical work environment significantly influences employee engagement, while job aids and supervisor support do not play a crucial role in enhancing engagement levels.

The interview revealed that the training program is the primary factor contributing to low employee engagement at RSM DTL Auditing Company Research by Sajuyigbe (2012) indicates that effective training and development significantly enhance employee engagement, while Grund (2001) supports this by noting that training leads to improved employee performance, increased productivity, better retention rates, and higher levels of engagement.

At RSM DTL, the Manager is committed to employee skill development through training; however, there are significant challenges in the current procedures Ms Thuy highlighted that the training schedule often fails to align with employees' demands and working hours.

The training program faced significant challenges due to scheduling conflicts, as it coincided with business trips, leading to employee complaints about their inability to participate The Director appointed someone to oversee the training without considering staff availability, resulting in a lack of engagement Additionally, the training content was overly general and did not align with the specific needs of the employees According to Ms Phuong, while the training emphasized technical knowledge, it lacked the depth necessary to equip staff for resolving complex customer cases To be effective, the training subjects should be tailored to address the actual needs of both the organization and its employees.

Management and employees often overlook the importance of timely training materials, which are frequently provided too late for adequate preparation Additionally, the training programs primarily focus on hard skills while neglecting essential soft skills such as communication, teamwork, interpersonal relationships, and presentation abilities To enhance human resource development comprehensively, the company should reassess its training procedures and establish a professional training program based on the principle of “First who, then what,” as highlighted by Ms Kim Ngan.

All participants in our discussion agreed that rewards significantly influence employee engagement levels In addition to work characteristics, environment, and career paths, employees place considerable importance on salary, bonuses, and reward policies Rewards represent the overall value proposition that employers offer, encompassing compensation—including base pay, short-term incentives, and long-term incentives—as well as benefits like health care, retirement plans, and work-life balance When evaluating new opportunities with their current employer, employees take all rewards into account over time Furthermore, rewards can be categorized into extrinsic and intrinsic types, with extrinsic rewards being tangible, primarily financial incentives such as pay raises, bonuses, and benefits provided to employees.

For the current situation of RSM DTL, the salary and bonus are calculated based on the level of position instead of the performance Understanding clearly about that, Ms.

Phuong highlighted that the current method of estimating salaries and bonuses could diminish employee motivation, as it creates a perception that there is no distinction in compensation between high-performing and average employees This mindset fosters a culture of merely meeting basic requirements Additionally, the management's lack of focus on intrinsic rewards significantly contributes to low employee engagement As competitors offer higher salaries, bonuses, and appealing non-financial rewards, the likelihood of employee turnover increases.

Leadership behaviors significantly influence workforce productivity and employee vitality, emphasizing the importance of engagement (Kaplan & Kaiser, 2009) Interviews reveal that four out of five participants recognize the connection between leadership and employee engagement Mr Khanh Lam suggests that RSM DTL should focus on enhancing the leadership skills of group and team leaders At DTL Company, group leaders hold the authority for final decisions and bear responsibility, while team leaders adopt an authoritarian approach in assigning tasks, leading subordinates to follow orders without understanding the group's objectives This lack of cohesion hampers both work performance and morale Furthermore, inadequate communication and a scarcity of team meetings hinder interaction between leaders and subordinates The current leadership style limits subordinate initiative, fosters dependency on leaders, and discourages personal accountability, as noted by Mr Khanh Lam.

ALTERNATIVE ANALYSIS and ALTERNATIVE CHOICE

Training program

Developing a comprehensive training procedure is essential for enhancing employees' understanding and skill application (Muhammad, 2012) Training is a targeted effort aimed at improving an individual's abilities in specific tasks Research by Alfes (2013) indicates that effective training positively impacts employee engagement levels Furthermore, training not only boosts employee performance but also fosters motivation and strengthens their relationship with the organization (Muhammad, 2012).

Training is defined as the systematic enhancement of knowledge, skills, and attitudes necessary for effective job performance (Bakare, 2012) This essential activity spans various sectors, including industry, government, healthcare, and the military Within organizations, training is implemented at all personnel levels, catering to diverse trainees with varying ages, work experiences, disabilities, educational backgrounds, ethnic origins, and skill levels.

In light of the Company's current circumstances, the proposed training procedure, based on Furjanic's 2000 study, consists of four key steps: assessing training needs, designing a training program, delivering the training, and evaluating the effectiveness of the training conducted.

The first stage – determine the training needs, how much and what kind – will generally depend on the task to be performed.

Analyzing training needs is essential for organizations to effectively invest in their workforce, as highlighted by Baldwin (1994) Similarly, Bee (2003) emphasized that business requirements should guide the selection of training solutions to address performance gaps.

Research highlights that business needs should be the primary focus of training needs analysis, emphasizing the importance of clear communication However, individuals may have personal aspirations to acquire different knowledge and skills than those mandated by their organization Therefore, it is essential to address both organizational and individual training needs for a comprehensive approach.

The second stage of training process is the training design.

Training design involves developing a structured training program by establishing clear learning objectives and relevant content areas To effectively create this program, it is essential to gather accurate job-related information, which can be achieved through job analysis This process systematically identifies the necessary tasks, knowledge, skills, abilities, and other characteristics required for job performance, as well as the job's context and environment By analyzing job competencies, organizations can gain a competitive advantage and enhance overall performance through unified HR practices, such as targeted training initiatives.

Learning objectives are essential for effective training design, serving as guiding tools that outline the content and procedures necessary for successful instruction They facilitate the management of the instructional process and aid in developing methods to evaluate the effectiveness of the training By clearly defining the topic and content, learning objectives also influence the teaching and learning processes involved.

Delineate what trainees are expected to know when they begin the training

Specify the nature and quantity of new information to be provided by the training program.

Specify the desired results (the behavior that is to occur once training has been completed successfully).

Indicate the time and conditions needed to carry out the training program and implement the behavioral changes.

To effectively measure behavioral change, it is essential to define the specific circumstances under which outcomes will be assessed This includes identifying the conditions and context in which the behavior is expected to occur Additionally, establishing a clear statement of minimum acceptable performance is crucial, outlining the expected standards for how efficiently and effectively the task should be completed.

Include caveats, restrictions, and limitations related to any of the above

An effective training objective will outline the development of specific skills, emphasizing the coordination of mental and physical activities Additionally, it will clarify that the training is intended to enhance trainees' knowledge and understanding of key concepts By the end of the session, participants will be equipped to identify, describe, recognize, or define these concepts.

The third stage is training delivery

Choosing and implementing an effective training program requires the use of appropriate methods tailored to the company's specific circumstances Training can occur either on-the-job, where supervisors or trained instructors guide employees in the actual work environment, or off-the-job, which includes lectures, simulations, and case studies that do not disrupt daily operations.

The last stage is traning evaluation/ feedback

Trainees require constructive feedback to enhance their learning and performance This feedback can range from simple explanations of correct or incorrect answers to more detailed assessments of their overall performance and test results.

Timely feedback is crucial, as it significantly enhances its value Providing feedback as early as possible helps prevent a decline in self-confidence, which in turn maintains motivation levels.

Feedback to trainers answers the following questions:

Are trainees receiving and understanding the information?

Do trainees have doubts or questions?

Are all trainees paying attention?

Would trainees benefit by using more techniques during this session? Two- way communication is critical to feedback‟s effectiveness.

For the cases of RSM DTL, the neccessary actions should be taken for the year 2016 as follows:

Step 1: The training department should pay attention to analyze the training needs of both employees and the managers‟ requirement by discussing with the Management (i.e The Tax Partner, Directors, Managers and the Group leaders) and collecting the information from employees through email, survey or interview After that, the data will be summarized and arranged orderly It can be take around one and a half (1.5) months.

Step 2: Making the training design including defining the topic, the content, materials, schedule It can be take another two and a half (2.5) months.

The training program will be tailored based on the results of a training needs analysis, ensuring it aligns with the requirements of both employers and employees Currently, the Tax Department's training offerings are deficient in essential soft skills development, including effective communication, negotiation, problem-solving, and risk management skills.

The training program primarily emphasizes enhancing technical knowledge in tax and accounting for staff, rather than fostering a balanced development of both soft and hard skills This approach limits the holistic growth of employees, which is essential for their overall professional development.

Step 3: Training delivery will begin from August 2016 to December 2016 after peak season – the specific characteristic of Audit firm with two topics per months and will be on working days.

Step 4: Training evaluation/ feedback will be performed after each couse.

The total budget of training program for 43 employees can be roughly VND 350 million per year.

Training cost estimation for the year 2016 is as follow:

No Item Cost/ unit No of attendances Total estimated cost (VND)

Investigation fee (finding the training needs, building the contents, preparing the materials, etc.)

1 ACCA (annual fee, exam fee, tuition fee) 25,000,000 5 125,000,000

Internal (tuition fee and materials) 40,000,000

1 Special knowledge (tax, accounting, finance, etc.) 1,000,000 20-30 20,000,000

Soft skills (e.g communication skills, presentation skill, writing skills, time management skills, negotiation skills, etc.)

Figure 3.1: Estimated cost for training strategy

The benefits of this strategy are estimated as follows:

Increasing the employees‟ knowledge as well as the qualification

Increasing efficiencies in processes, innovation in strategies and output

Increasing the contribution to the business and building the self-esteem

Increased employee motivation and reducing employee turnover

Improving physical work environment

HR consulting firms and academic researchers offer varying interpretations of employee engagement, yet they share common ground in recognizing its significance They agree that engagement fosters strong connections between employees and their managers, colleagues, and the organization as a whole An engaging work environment is characterized by a positive attitude towards work, encouraging employees to deliver high-quality performance.

Research indicates that enhancing employee engagement and creating a supportive environment can greatly improve a company's likelihood of success (Harter, 2002) Engaged employees not only fulfill their job responsibilities but also adapt their roles to meet the evolving demands of the workplace (Bakker, 2010).

(2006) suggest that the changing workplace environment brings changes in the relationship between workers and their employers and the level of employee engagement.

Creating a comfortable work environment is essential for employee well-being, as extreme air temperatures can lead to fatigue and health issues Factors influencing thermal comfort include air temperature, humidity, air movement, and clothing, with optimal conditions for sedentary tasks ranging from 20 to 26 degrees Celsius Employees engaged in physical activities generally prefer cooler temperatures Maintaining a suitable temperature can be achieved through various methods, such as air conditioning, fans, open windows, and controlling sunlight and airflow, tailored to the specific work environment and weather conditions.

At RSM DTL, the hot environment can create discomfort for employees To address this issue, two effective methods are proposed: enhancing air circulation with fans and maintaining the air conditioning systems.

To enhance employee well-being, it's important to implement additional control measures, although they are less effective when used in isolation Slowing down the work pace can help reduce fatigue, while ensuring a supply of cool, high-quality drinking water is essential for hydration Additionally, providing a designated area for rest breaks allows employees to recharge and maintain productivity.

An adequate supply of clean and higher quality drinking water must be provided free of charge for staff at all times.

To enhance employee performance and goal achievement, it is essential to provide them with the appropriate materials, equipment, and managerial support Many employees face challenges due to slow laptops, which hinder their productivity and efficiency, making it crucial to invest in better technology and flexible work solutions.

Currently, the Company lacks a designated meal room for staff during lunchtime, making it essential to establish a comfortable space for employees to enjoy their meals This meal room should be specifically allocated for dining, equipped with tables, chairs, and a suitable method for boiling water Additionally, all facilities must be well-maintained, kept clean, and not utilized for storing materials or goods, ensuring a pleasant dining environment for all employees.

To enhance the quality of the physical work environment, the company should prioritize upgrading work materials for employees by maintaining and replacing outdated laptops, ensuring access to high-quality drinking water, and improving the air-conditioning system through regular maintenance and the purchase of new units to maintain a comfortable working temperature.

In the coming year, RSM DTL plans to invest in establishing a lunchroom equipped with essential amenities, including a microwave oven, coffee makers, and a refrigerator This project is expected to take approximately three to five months to complete, with an estimated budget in VND.

440,700,000 The cost to improve the physical working environment is estimated below:

No Item Cost/ unit Number Total estimated cost (VND)

2.5 Washing system (sink, water system, etc.) 20,000,000 1 20,000,000

Vinh Hao (12 months) 35,000/bottle-20 liters

Figure 3.2: The estimated cost for improving physical work environment strategy

The estimated benefits are as follows:

Enhancing employee satisfaction with the work environment fosters a sense of convenience and well-being When employees recognize that the company prioritizes their welfare through meaningful investments, it not only boosts their morale but also encourages greater engagement with their work and collaboration with colleagues.

Enhancing employee engagement can significantly lower turnover rates by 5% to 7%, while boosting productivity and revenue by 10% compared to 2015 This increase in engagement not only fosters a more committed workforce but also translates into an estimated additional revenue of several million VND.

Rewards

Research indicates that employees appreciate being uniquely recognized and rewarded for their exceptional contributions, as noted by Ologbo (2011) This highlights that adequate rewards and recognition can significantly enhance employee engagement.

Research indicates that a lack of rewards and recognition can contribute to burnout, highlighting the importance of these factors for employee engagement (Maslach, 2001) Supporting this notion, Koyuncu (2006) found that the level of rewards and recognition significantly impacts work experience and serves as a strong predictor of engagement Ologbo (2011) further confirms these findings, demonstrating that rewards and recognition are crucial for fostering job engagement However, Robinson (2007) notes that other factors may also play a more significant role in enhancing engagement beyond just rewards.

Employees prioritize salary, particularly when considering new job opportunities, alongside training options However, for current employees, factors such as job recognition play a crucial role in their loyalty to the company Research indicates that employees value recognition more than pay increases, promotions, or challenging tasks in fostering their commitment to the organization (Moskal, 1993).

RSM DTL offers a comprehensive rewards package that includes bonuses, allowances, and various benefits such as insurance for employees with over five years of service, annual vacation, and health checks Both financial rewards, like bonuses, and non-financial rewards are available to all employees, with the amount of benefits increasing with years of service Notably, bonuses are primarily determined by an employee's hierarchical position and tenure rather than individual performance.

To enhance the rewards system of RSM DTL, it is crucial to address two key issues: the lack of focus and diversity in non-financial rewards, and the reliance on hierarchical structures rather than team or group performance for bonus allocation.

Research indicates that non-financial rewards are crucial for enhancing employee engagement and team effectiveness According to Poe (1994), praise and recognition significantly outweigh financial incentives, with 47% of executives emphasizing their importance in maintaining employee engagement Shaw (1995) further supports this by highlighting that effective teams are predominantly motivated by non-financial rewards Therefore, organizations like RSM should prioritize non-financial incentives—such as team events, training opportunities, additional holidays, and vouchers—to boost team performance and employee satisfaction.

To improve bonus allocation, it is essential to shift from a position-based system to one that reflects individual performance This change will ensure that employees at the same level receive bonuses aligned with their actual contributions to the company's success Implementing a performance-based bonus estimation method will foster motivation and drive better results within the organization.

The estimated expense for this strategy is approximately VND 400 million for the fiscal year of 2016.

No Item Cost/ unit No of employee

Investigation fee (building the method to calculate bonus based on performance instead of position)

2.1 Overseas travelling with family 30,000,000 5 150,000,000 2.2 Additional holidays/ reduced hours 5,000,000 10 50,000,000

Figure 3.3: The cost estimated for reward strategy

The benefits for this strategy are estimated as follows:

Recognizing employees as valuable members of the organization fosters a positive self-image and appreciation for their contributions, ultimately making them feel like winners This recognition not only enhances their morale but also motivates them to improve their work effectiveness.

Enhancing employee engagement can significantly reduce turnover rates by 6% to 8%, leading to a 12% increase in productivity and revenue compared to 2015 This improvement translates to an estimated additional revenue of several billion VND.

Leadership

Effective leadership significantly influences employee engagement, as workers must feel confident in their organization This confidence is fostered by reliable leadership, which has been shown to enhance trust and confidence in senior leaders Studies indicate that a strong sense of trust encourages employees to reciprocate with increased organizational engagement, highlighting trust as a crucial element in relationship-building within the workplace.

The Tax Department at RSM DTL is organized into various groups and teams, with authority delegated by the Tax Partner, who serves as the Deputy General Director This allocation of responsibilities is tailored to the specific work characteristics, ensuring that group leaders effectively oversee their respective groups, which include team leaders and team members, to maintain optimal performance.

The leadership dynamic between the Tax Partner and group leaders embodies a participative approach, where decisions emerge from collaborative discussions Group leaders play a crucial role in supporting the Tax Partner's decision-making process while also influencing the entire department by promoting shared values, visions, and missions Additionally, they foster an environment that encourages innovation and creativity among middle managers and other team members.

Participative leadership emphasizes decision-making through discussions that incorporate group opinions, fostering a work environment built on trust and mutual respect This leadership style encourages employee involvement in production needs, strategy formulation, and the establishment of work conditions By empowering individuals to think critically and engage collaboratively, organizations benefit from healthy relationships among colleagues and superiors, ultimately aligning everyone towards common objectives and effective means of achieving them.

In lower management, particularly among group and team leaders, authoritarian leadership presents several challenges Firstly, team leaders often assign tasks to subordinates based solely on their own principles, leading to a lack of awareness regarding the group's objectives This results in poor cohesion and performance among team members Additionally, limited communication due to infrequent team meetings hinders collaboration, with leaders retaining full decision-making power Consequently, the authoritarian approach can negatively impact team dynamics and overall effectiveness.

 Limiting the activity and spontaneity of the subordinates;

 Creating the tendency of deserting the own responsibility to the leaders;

 The lack almost entirely of initiative from subordinates, they having the tendency of submission, closeness to the leaders or to draw their attention;

 Creating the apathy in subordinates, at one extremity, or the feeling of frustration accompanied by a dose of aggressively against the leaders or other members, at the other extremity;

 Inducing the subordinates dependency to the leaders, the proof being the group inactivity in the absence of the leaders;

 Increasing the forms of irritability and aggressiveness towards the group colleagues, and emerging interpersonal tensions and the scapegoat phenomenon;

 Creating the tendency of group disintegration.

To address the challenges faced by the Tax Department, a participative leadership style is recommended for lower management, including group and team leaders This approach emphasizes enhanced team communication and reduced authoritarianism, enabling decisions to be made collaboratively between leaders and subordinates Leaders will receive comprehensive training in both their specific field and management practices, empowering them to tackle issues alongside their employees and colleagues effectively While participative leadership offers significant benefits, it may also present challenges related to the participation process.

 Participation enlarges the motivation of the subordinated people to contribute to the settling of the objectives and taking decisions;

Involving subordinates in decision-making can enhance the quality of outcomes, especially when they possess specialized knowledge that the leader may lack or when the leader's information is outdated.

Participation in decision-making may not always enhance motivation or improve decision quality, but it can foster acceptance of those decisions among subordinates.

Participating in group decision-making can be time-consuming and energy-intensive, which may hinder the ability to make quick decisions However, despite the slower pace, collaborative discussions can enhance the ideas and attitudes of group members, fostering persuasion This leads to greater acceptance of decisions and reduces resistance during implementation.

 Participation can make some leaders feel they lose power and influence;

 The reduced efficiency of the decisions as a consequence of the lack of receptivity or knowledge from the part of the subordinates.

Participative leadership effectively addresses issues related to authoritarianism and communication between leaders and subordinates Additionally, transformational leadership fosters team cohesion and enhances performance by clearly defining objectives and available resources while allowing team members the freedom to operate This leadership style not only transforms the situation and vision but also empowers subordinates intellectually, motivating them through challenges and inspiration to become leaders themselves It is essential for team leaders to establish the group's mission, values, and objectives, effectively communicating these to their subordinates to inspire optimal performance.

This long-term strategy, spanning three to five years, involves a gradual change in management style that requires support from both management and employees, with an estimated annual cost of VND 200 million However, given the current circumstances, implementing this strategy poses significant challenges, making it difficult to accurately assess costs and potentially impacting workplace culture and leadership styles Therefore, this strategy will not be utilized in this research.

Strategy evaluation

Training Improving physical work environment Reward/Recognition Leadership

- Resolves issue of quality of training program

- Resolves issue of physical work environment Increases employee motivation and engagement

- Increases employee motivation and engagement

- Improve the effectiveness in work

- Increases employee motivation and engagement

Most the staffs are young and thus, can learn quickly They love the system.

-.All employees - All employees - Tax Partner

Spend on more human resources

- It also depends on the business performance, the year, the prospective

- The investment in physical work environment (i.e materials, air conditioner

To enhance employee engagement and improve productivity, it is essential to adapt the current workplace environment by implementing a system that prioritizes convenience, such as providing accessible drinking water and a well-equipped lunchroom This shift should focus on fostering a culture that supports staff well-being rather than merely catering to their enjoyment.

- Existence of potential difficulties of participation

- Takes one year to accomplish the project

- The cost is roughly VND 350,000,000

- The benefits is estimated roughly VND 2,962,080,000

- Takes from six months to one year to accomplish the - The cost is roughly VND 440,700,000

- The benefits is estimated roughly VND 1,974,720,000

- Takes from one to two years to accomplish the project

- The cost is roughly VND from 400,000,000

- The benefits is estimated roughly VND 2,369,664,000

- Takes from three to five years to accomplish the project

The cost is roughly VND 200,000,000 million and is just an estimation

- This strategy will not be implemented for this research

Recommendation

To enhance employee engagement, RSM DTL should implement an effective training program and improve the physical work environment over the next year Additionally, developing a reward and recognition system within the next two years will further boost engagement levels By combining these strategies, the company can mitigate the impacts of low employee engagement in the initial two years and foster a more engaged workforce in the years to come.

ACTION PLAN

Analyze the training needs of both employees and the managers‟ requirement

Making the training design including define the topic, the content, materials, schedule.

Training delivery to employees Training evaluation/ feedback will be performed after each course.

Apply knowledge from training to work

+ Maintain the air-conditional system;

+ Contact the building management for renting new room (dealing

+ Change the new supplier for drinking water + Design the lunchroom

+ Begin using the lunch room

+ Collect the feedbacks of employees for using the new lunchroom and make the suitable reparation. price, sign the contract, etc.)

Rewards + Analyze and building the method to calculate the bonus based on the real performance;

+ Finding the appropriate types of non- financial reward to apply for employees;

+ Discuss with the Manager for approval

+ Trial test this method for the working results of the first six months of 2016

Rewards + Finding more the appropriate non-financial rewards to apply

+ Apply totally the new method for calculating the bonus for the fiscal year 2016-2017 (Oct 2016 toSep 2017)

SUPPORTING INFORMATION

Interview transcript to explore the potential problems and central problem

(supporting for Point 1.1, Chapter 1 at Page 4)

5.1.1 The Managing Partner of Tax Department (Mr Le Khanh Lam)

In 2015, our Department experienced a significant increase in staff turnover, reaching rates of 18% to 20%, which is higher than previous years, alongside a noticeable decline in employee performance This situation raises critical questions about the underlying issues we need to address within the Tax department.

Managing Director, DTL can face the problems relating to the quality of service, employee appraisal and employee engagement.

The increasing number of customers has led to a higher work volume and pressure, with a constant employee count unable to meet the demand for new jobs New clients often present complex issues, resulting in lower-than-expected revenue and requiring employees to invest more time, which ultimately decreases work quality and productivity Additionally, the employee appraisal process has been flawed, focusing on position levels rather than actual performance, with assignments varying based on individual capabilities and job complexity The current appraisal form fails to adequately reflect employee performance However, DTL is in the process of developing a new appraisal system that will implement significant changes in the near future.

The rising number of late arrivals among employees, as noted by Ms Lan, the Administrative Manager, highlights a concerning trend of declining staff enthusiasm and engagement Observations indicate that many employees, including those newly hired, are increasingly distracted by personal activities during work hours, such as browsing the internet, engaging on social media, reading online news, and conducting personal transactions This lack of focus has contributed to decreased productivity and a noticeable drop in the quality of work submitted for final review, with more products failing to meet expectations and deadlines These issues underscore the company's struggles with employee engagement and overall efficiency.

Based on data gathered from the Company and insights from employee interviews, the analysis identifies low employee engagement as the most critical issue to address, given the constraints of time, resources, and the Board of Directors' acceptance.

5.5.2 The administrative Manager (Ms To Lan)

Recent attendance reports indicate that the Tax Department has the highest number of employees arriving late and leaving early, as well as taking more days off over the past three months Despite my bi-weekly reminders via email to encourage punctuality, this issue persists Additionally, there has been a notable increase in employee turnover, suggesting a decline in workplace enthusiasm This may be linked to dissatisfaction with current employee appraisals or a decrease in overall engagement levels among staff.

5.5.3The Deputy Manager of Tax Department – Ms Lien Huong

According to statistics from the IT Department, approximately 30% of employees spend over one hour daily on personal internet activities during work hours, which has led to decreased focus and effectiveness in their tasks This lack of concentration is evident in the rising number of employees requesting days off, indicating a decline in employee engagement levels Additionally, there is an urgent need to revise the employee appraisal system to address these concerns effectively.

5.5.4sultant with five-year working experience – Ms Thu Trang

The performance of my team has been declining due to a significant increase in workload from a growing number of new customers, who often present more issues than existing clients This has led to team members feeling pressured and working overtime to meet deadlines, which negatively impacts both work quality and productivity Additionally, staff members are experiencing a lack of enthusiasm and interest in their work, with two team members expressing their concerns about the situation I believe this decline in morale is closely related to the level of employee engagement.

Scale items to justify the existence of the problem

5.2.1 Gallup Questions (Harter, Killan & Agrawal, 2002)

1 Do you know what is expected of you at work?

2 Do you have the materials and equipment you need to do your work right?

3 At work, do you have the opportunity to do what you do best every day?

4 In the last seven days, have you received recognition or praise for doing good work?

5 Does your supervisor, or someone at work, seems to care about you as a person?

6 Is there someone at work who encourages your development?

7 At work, do your opinions seem to count?

8 Does the mission/purpose of your company make you feel your job is important?

9 Are your associates (fellow employees) committed to doing quality work?

10 Do you have a best friend at work?

11 In the last six months, has someone at work talked to you about your progress?

12 In the last year, have you had opportunities at work to learn and grow?

5.2.2 Items details of UWES-09 Dimensions (Schaufeli, Bakker & Salanova, 2006) Vigor

At my work, I feel bursting with energy.

When I get up in the morning, I feel like going to work.

I can continue working for very long periods at a time.

I find the work that I do full of meaning and purpose

To me, my job is challenging.

When I am working, I forget everything else around me.

I feel happy when I am working intensely.

It is difficult to detach myself from my job.

5.2.3 The ISA Engagement Scale (Soane et al., 2012)

I focus hard on my work

I pay a lot of attention to my work

I share the same work values as my colleagues

I share the same work goals as my colleagues

I share the same work attitudes as my colleagues

I feel positive about my work

I feel energetic in my work

I am enthusiastic in my work

Questions for Interview at RSM DTL Company to test the existence of the problem 59

1 Do you know what is expected of you at work?

2 Do you have the materials and equipment you need to do your work right?

3 At work, do you have the opportunity to do what you do best every day?

4 In the last seven days, have you received recognition or praise for doing good work?

5 Does your supervisor, or someone at work, seems to care about you as a person?

6 Is there someone at work who encourages your development?

7 At work, do your opinions seem to count?

8 Does the mission/purpose of your company make you feel your job is important?

9 Are your associates (fellow employees) committed to doing quality work?

10 Do you have a best friend at work?

11 In the last six months, has someone at work talked to you about your progress?

12 In the last year, have you had opportunities at work to learn and grow?

13 Do you like to go to work everyday morning? Do you intend to work here stably for a long time?

14 Do you feel the current job is meaning and challenging? Does your work now inspire you?

15 Do your focus hard/ concentrate highly on your work? What is the level of intention you spend on work?

16 Do you feel happy/ energetic and enthusiasm to work here? Do you believe that the positive perspectives at this Company?

17 Do you think that you share the equivalence of work value/ work goals and work attitudes with your colleagues?

18 Have you ever thought of leaving your job? Why do you want to leave your job?

19 How can you evaluate the staff performance? Are you satisfied with your staff performance?

20 Do you suppose that the Company has the problem with employee engagement?What can be the causes and effects of this issue?

Interview transcript for testing the existence of the problem

5.4.1The Managing Partner of Tax Department

Many employees exhibit a lack of focus at work, with a significant number, including those with less than a year of experience, often using work hours for personal activities such as browsing the internet, chatting on Facebook and Skype, or reading entertainment news Statistics from IT indicate that approximately 30% of staff spend over an hour each day on personal matters online during work hours, and they do not typically engage in self-improvement during their free time.

The recent decline in employee engagement has resulted in lower quality products and missed deadlines in the final review process The Manager of Group Six has observed a significant increase in the number of subpar submissions compared to previous periods, indicating a need for improved focus on main tasks to enhance overall work efficiency.

Despite her position as a leader, she struggled to feel enthusiasm and lacked the creativity needed to engage her work This absence of excitement hindered her ability to effectively inspire her staff.

With a decade of experience in a managerial role, she is seeking evaluation for advancement to higher positions such as Tax Partner or Managing Partner to assess her performance and career growth.

Recently, the quality of work has declined, with staff frequently submitting results that do not meet expectations, requiring additional time for review before client delivery Their slow response to work requests and untimely completion of assignments have contributed to decreased productivity Furthermore, when faced with new customer demands, the staff exhibited signs of dissatisfaction and a lack of willingness to take on additional tasks, demonstrating inflexibility in problem-solving.

5.4.3taff 1 - Consultant with more than five-year working experience

She frequently felt dissatisfied with her job due to several factors, primarily the overwhelming workload that required her to stay at the office until eight or nine in the evening This demanding schedule meant she was spending around twelve hours a day at work, leaving her with little time for herself or her family Exhausted after long days, she expressed her reluctance to return to the office each morning Additionally, she pointed out the condition of her laptop, which was covered in plaster at the corners, symbolizing the toll her job was taking on her well-being.

Moreover, it is running so low for processing data Although I noticed this situation to the leader and the IT department, no change has done until now.

5.4.4taff 2 – Senior with more than three-year working experience

Her enthusiasm and job satisfaction have significantly declined, leading to feelings of boredom and fatigue She expressed a desire to quit, stating, "I feel so tired and really do not want to go to work." Instead of finding passion in her responsibilities, she is now focused on completing tasks as quickly as possible.

5.4.5taff 3 – Senior with nearly three-year working experience

In her experience, she expressed a lack of encouragement from her leader, stating that despite being assigned numerous tasks, she received minimal support She felt her contributions were undervalued, having not received any recognition from her direct manager over the past six months, despite her diligent efforts to achieve positive outcomes Additionally, she noted that she often worked late and perceived an unequal distribution of workload within her group.

5.4.6taff 4 – Senior with more than three-year of experience

She expressed her unhappiness and doubts about her long-term future at the company, citing a lack of support from her direct manager and team members This absence of encouragement left her feeling emotionally detached and disconnected from the organization.

5.4.7taff 5 – Senior with four years working experience

He experienced a lack of enthusiasm at work, feeling unsupported by both his leader and colleagues when facing challenges with urgent customer issues Without close friendships in the company, he often felt isolated However, he occasionally received compliments from his direct manager for his good performance.

5.4.8taff 6 – Senior with five-year working experience

After graduating from university, she began her career at RSM DTL Auditing, but now finds herself lacking interest and enthusiasm for her work The slow performance of her work laptop adds to her frustration, and obtaining support from the IT Department has proven to be challenging Additionally, her group leader has not provided any feedback on her progress or areas for improvement in the past six months, further contributing to her disengagement.

Survey Questionnaire to justify the existence of the problem sent to RSM DTL, Grant

"Totally disagree" to 5 = "Totally agree" ( Support for Point 1.1, Chapter 1 at Page

No Item Totally disagree Disagree Neutral Agree Totally agree

1 I know what is expected of me at work

I have enough the materials and equipment I need to do my work right

3 I have the opportunity to do what

In the last seven days, I have you received recognition or praise for doing good work

5 My supervisor, or someone at work, seems to care about me

6 There is someone at work who encourages my development

7 At work, my opinions seem to be counted

The mission/purpose of my company make me feel your job is important

My associates (fellow employees) committed to doing quality work

10 I have a best friend at work

In the last six months, there is someone at work talked to me about my progress

In the last year, I had opportunities at work to learn and grow

13 I like to work every morning

14 I intend to work here stably for a long time

15 I feel the current job is meaning challenging and it inspires me

16 I feel happy/ energetic and enthusiasm to work here

17 I share the equivalence of work value/ work goals and work attitudes with my colleagues

18 I have thought of leaving your job

19 I satisfied with my work performance

Do you suppose that the

Company has the problem with employee engagement?

Survey to justify the existence of the problem at Grant Thornton and BOD

Table 5.6.1 - The detailed comparison of demographics characteristic between respondents and non-respondents at Grant Thornton and BDO Companies

No material difference of demographic characteristics between respondents and non- respondents

BOD (47 survey) 29 Respondents 18 Non-respondents Notes

No material difference of demographics characteristic between respondents and non- respondents

38.89% male 61.11% female Age 75.86% =< 30 year old

In short, due to no material difference of demographic characteristics between respondents and non-respondents the sample testing at Grant Thornton and BOD could be presented to popular.

Scale items to justify the importance of the problem

I often think of leaving my job.

I am planning to look for a new job during the next 12 months

If I am allowed to do it my way, I will be committed to work for this organization one year from now

I would be happy to work at my organization until I retire.

Working at my organization has a great deal of personal meaning to me.

I really feel that problems faced by my organization are also my problems

I feel personally attached to my work organization.

I am proud to tell others I work at my organization I feel a strong sense of belonging to my organization

JOB (doing things specifically related to one's job description)

4 Customer service provided (internal and external).

CAREER (obtaining the necessary skills to progress through one's organization)

6 Developing skills needed for his/her future career.

7 Making progress in his/her career.

INNOVATOR (creativity and innovation in one's job and the organization as a whole)

9 Coming up with new ideas.

10 Working to implement new ideas.

11 Finding improved ways to do things.

12 Creating better processes and routines.

TEAM (working with coworkers and team members, toward success of the firm)

13 Working as part of a team or work group.

14 Seeking information from others in his/her work group.

15 Making sure his/her work group succeeds.

16 Responding to the needs of others in his/her work group

ORGANIZATION (going above the call of duty in one's concern for the firm)

17 Doing things that helps others when it's not part of his/her job.

18 Working for the overall good of the company.

19 Doing things to promote the company.

20 Helping so that the company is a good place to be.

Interview transcript to justify the importance of the problem

5.8.1anaging Partner of Tax Department (Mr Le Khanh Lam)

Mr Le Khanh Lam, the Managing Partner of the Tax Department, has observed a decline in work quality, noting discrepancies in the effectiveness of eight teams He reported an increase in final products failing to meet quality standards and exceeding deadlines Although the company typically receives few client complaints, recent feedback highlights issues with delayed reports and inaccuracies in computations.

5.8.2The Manager of Group Six (Ms Truc Phuong)

Due to declining engagement, the output from assistants and seniors often falls short of leadership expectations, as noted by Ms Phuong, who has observed a steady decline in work quality Her team frequently submits results that do not meet her requirements, necessitating additional time for her to review and finalize projects before client delivery Furthermore, staff responsiveness to work requests is slow, leading to untimely completion of assignments and decreased productivity When faced with new clients requiring one-off services, such as reviewing accounting policies or addressing complex issues, the team exhibits signs of dissatisfaction and a reluctance to take on new tasks, demonstrating a lack of flexibility in problem-solving.

5.8.3old consultant with more than five-year working experience and one senior with four-year working experience (resigned)

Recent interviews with members who resigned revealed key reasons for their departure, primarily citing a decline in work engagement These individuals expressed that their motivation had diminished, prompting them to seek new job opportunities.

5.8.3 Senior with more than three years of experience (Ms Hoa)

Ms Hoa, a tax consulting senior with over three years of experience, expressed her dissatisfaction with her current job, stating that she never envisioned a long-term future there She felt a lack of support from both her direct manager and team members, leading to feelings of emotional detachment from the company.

Cause justification

Table 5.9.1 – List of Potential causes with scale items based on theories

Antecedence Definition Author Relationship Scales

A supportive working environment prioritizes employees' needs and emotions, fosters positive feedback, and encourages open communication This atmosphere not only allows employees to express their concerns but also promotes skill development and effective problem-solving in the workplace.

(+) 1 Job aid (Van Dam, 2005) a written tool which provides guidance to the employees in an organization.

(Nijman, 2004) leading the subordinates in their group task and the groups in the organizations.

1996) Environmental design (lighting, air quality, surface, atmosphere, facility cleanliness)

Facilities (restroom; reaction; eating size, cleanliness, pleasantness)

Work organization (schedule, work amount, activity, pace flexibility, work system design, time to complete work, information quality, information move and store)

Equipment and tools (numbers of tools, efficiency of tools, effectiveness of tools)

Healthy and safety (accident avoidance, accident reporting, safety training received, safety training available, fine prevention systems)

Leadership Effective leadership is a higher-order, multi- dimensional construct comprising self- awareness, balanced processing of information, relational transparency, and internalized moral standards.

2010) behaviors that maintain a high level of team performance and ongoing development, including helping team members develop their potential, promoting team pride, and encouraging a superior customer service role

(Jessica, 2010) leaders‟ effective problem solving, and good management of time and priorities

3 Displays integrity respectively (Jessica, 2010) behaviors that demonstrate high stands of ethics and honesty, as well as good interpersonal skills

Please see the detailed items below (*)

 Takes a genuine interest in the personal development of his/her team members

 Helps his/her team members identify and develop their skills and potential

 Celebrates his/her team‟s successes

 Encourages commitment to organization objectives

 Ensures his/her team members are sufficiently trained to do their jobs

 Promotes a sense of loyalty and pride within his/her team

 Encourages other to deliver superior levels of customer service

 Approaches tasks with enthusiasm and energy

 Personally strives to excel in all activities

 Supports team decisions, even if they differ from his/ her own view

 Seeks opportunities to improve the quality of service to customers

 Builds positive, long-term internal working relationships

 Willingly shares own knowledge and ideas with others

 Makes timely decisions, without unnecessary delay or haste

 Provides timely responses to requests, phone calls, or problem situations

 Deals effectively with multiple demands and conflicting priorities

 Anticipates workload and plans accordingly

 Is readily accessible to discuss progress or assist with delegated tasks

 Can be trusted with confidential information.

Team and co-worker relationship

It is the relationship between employees at the same hierarchical level who have no formal authority over one another.

It can refer to any individual with whom one works (including supervisors and subordinate employees)

The training program involves key steps including establishing clear objectives, selecting qualified trainers, developing comprehensive lesson plans, and choosing effective methods and techniques for program delivery.

4 Selecting the program method and techniques

7 Conduct a training needs analysis preparing the materials, scheduling the program and also conduct a training needs analysis

The opportunities provided by the organization to advance an individual‟s career prospects, such as challenging assignments, career counseling and being kept informed.

3 Career counseling (Leung, 2002) about the organization (Gubbins, 2005)

Attractive compensation comprises a combination of pay, bonuses, other financial rewards as well as non- financial rewards like extra holiday and voucher schemes.

Tangible rewards pay raises, bonuses, and benefits, given to employees

Sense of meaningfulness: You feel that you are on a path that is worth your time and energy, giving you a strong sense of purpose or direction.

Sense of choice: You feel ownership of your work, believe in the approach you are taking, and feel responsible for making it work.

A sense of competence arises when you effectively manage your work activities, meeting or surpassing your personal standards This feeling of proficiency leads to satisfaction and pride in your accomplishments, often reflecting a sense of artistry in the quality of your work.

A sense of progress fosters encouragement, as it demonstrates that your efforts are yielding tangible results When you recognize that your work is on the right path, it boosts your confidence in the decisions you've made and instills optimism for the future Observing clear signs of success reinforces your belief that things are coming together effectively.

Organization al policies The policies should provide guidance to employees and partners as to how they should act and behave to be in line with management's wishes.

(+) 1 Consistence with the values of the organization

2 Compliance with employment and other associated legislation

3 Ensure uniformity and consistency in decision- making and operational procedures

4 Save time when a new problem can be handled quickly and effectively through an existing policy

5 Maintain the direction of the organization even during periods of change

6 Provide the framework for business planning

Table 5.9.2 Interview transcript for Cause justification ( support for Point 3.2,

1 Is there any relationship between the training program and the level of employee engagement

Good training program focuses on teaching the skills which are needed to do this effectively

Yes, learning and development provides a way to address all of these human needs and greatly

Yes, learning will then provide the means to motivate and engage employees People will feel valued for

Yes, training can provide the knowledge for staff to handle the task better

Agreed Employees would like to feel valued and that they are recognized for a job well done In

? Why/ Why not? training and development can greatly enhance employee engagement by nurturing talent and helping people to learn new things and improve their performance.

Most people want to feel that they are doing a good job and that they are valued by their organization for the part they play. improves employee engagement

Investing in employee training and development fosters a positive perception among staff, as they feel valued and supported in reaching their full potential This confidence enhances their work processes and leads to more effective results Additionally, providing opportunities for learning and growth through education and experiences is crucial Engaged employees are more productive, ultimately benefiting the organization's bottom line, making robust training and development programs essential for maintaining employee engagement.

2 Is there any relationship between the work

Yes, a good work environment can lead to higher engagement and

Of course, the comfortable and profesional

Yes, when I come to office everyday, the convinient work

Yes, there is a clear relationship between them.

Yes, a healthy and safety work enviroment can lead to environment and the level of employee engagement?

Improving the physical work environment is essential for enhancing employee satisfaction and productivity Feedback from our staff has highlighted concerns regarding the quality of drinking water, the air-conditioning system, and the adequacy of essential materials such as laptops and scanners Addressing these issues can significantly boost enthusiasm and motivation among employees, ultimately fostering a more convenient and conducive workplace.

Employee can find that it is happy to go to work everyday. environment bring me the interest for a new day to work effectively.

A positive work environment fosters employee engagement and enhances overall morale When employees feel comfortable and supported, their concentration and productivity increase, leading to a more effective and harmonious workplace.

3 Is there any relationship between the reward, recognition and the level of employee engagement?

Yes, reward is an important component of effective employee engagement strategies If the Company want employees to

Agreed Pay people well and you get good performance, high engagement

Yes, employers need to develop and operate such a strategy, giving due weight to the pay and incentive

Obviously, pay is vital for motivation and incentive, but a total rewards approach is essential for

Recognition from supervisors and managers plays a crucial role in enhancing employee engagement and productivity When employees feel valued and appreciated for their extra efforts, it fosters a positive work environment Over time, maintaining a balance between what employees contribute and what they receive from the organization is essential for sustained staff engagement.

Employee engagement goes beyond merely motivating individuals to meet performance targets; it encompasses a genuine connection to the long-term goals of the organization Companies that focus on enhancing employee engagement create a comprehensive work experience that not only fosters staff involvement but also sets them apart from their competitors, ultimately driving better performance outcomes.

4 Is there any relationship between the leadership and the level of employee engagement?

Yes, there is a strong relationship between the leadership and employee engagement

The leaders are playing the important roles in development of both organization and

It is clear about that

There is a natural tendency to lift people up to a place of leadership, within a highly engaged organization

As I know, employee engagement is a positive emotional connection to the work they do and a

"thinking connection" to the belief in the goals, purpose and

Yes, leaders can support and encourage employees to grow in their career paths

When leaders move toward improving their observable behaviors,

May be yes, I am not sure about that. However, in order to maintain our competitive position and continue to be successful as an organization,employee employees

Engaged people make for the best leaders.

Their actions will demonstrate their engagement level, inspiring others to remain involved and setting a standard for effective participation.

– true leadership. key drivers of employee engagement is providing opportunity to grow and providing challenging work And the leaders are in charge of providing them. mission of that work

Employees seek pride, enjoyment, and support in their work More importantly, they desire to believe that their contributions are meaningful and align with their values.

Leaders play a crucial role in demonstrating the importance of work by actively listening to employees' perspectives and encouraging innovation By seeking feedback and offering choices, they possess a unique ability to positively influence their teams, fostering a culture where employees are motivated to engage willingly.

Investing in employee development yields significant returns by fostering talent and positively impacting the organization's financial performance Engagement is essential, as leaders play a crucial role in promoting innovative ideas and effective job execution, while also acknowledging and rewarding staff for their contributions.

5 Is there any relationship between the team and co- worker relationship and the level of employee engagement?

Maybe yes but not too much

Despite a high turnover rate, employees report a kind and supportive relationship among coworkers; however, this does not guarantee long-term commitment and engagement with the company.

Supporting relationship between employees at RSM DTL can affect the level of engagement but not much.

No I do not think like that.

The kind relationship between the colleagues can help you feel more happy at work.

Nevertheless, it not affect level of employee engagement at our Company.

Good relationship with other employees does not mean that I will working here for long time as well as increasing my level of engagement.

The connection between team dynamics and employee engagement is not straightforward While having supportive colleagues can enhance the work environment, it does not necessarily lead to increased engagement with the company itself.

No I did not see the strong

May be yes but not too much The

No There is not clear relationship

No Good career development between the career development and the level of employee engagement?