A large accounting firm will hire numerous CPA's with many different levels of skill and experience

Decisions related to staffing:

• Managers need to decide the methods of staffing, whether external or internal.
• They need to decide what should be the skills and capabilities of the workforce, and then recruit according to the requirements.

Decisions related to assigning projects:

• Project should be assigned according to the technical skills of CPA.
• Managers should not over-burden an employee with assigning too many projects. In other words, projects should be equally distributed among all CPAs.

Variables of staffing:

• External factors such as competition affect the staffing process. There is a competition in hiring best workforce that is suitable for the required job.
• Internal factors such as size of the organization. Small organization cannot spend large amount of money on staffing process.

Variables of assigning project:

• Assigning project according to the skills and capabilities of the employees.
• Unskilled employees can destroy the assigned project due to which company may have to incur loss.