Volume 18, No. 6, 2021
Factors Affecting The Application Of Accounting Standards Of Small And Medium Enterprises In Vietnam
Hoang Dinh Huong , Ngo Thi Kieu Trang , Nguyen Duc Duong
Abstract
The authors investigated the factors influencing the use of accounting standards in Vietnamese firms in this study. The study was performed on 395 organizations, with the survey subjects being CEOs and chief accountants of manufacturing-related businesses. To aid with data analysis, Smart PLS 3.0 software was employed. Firm size, independent audit, competency of accountants, enterprise managers, and taxes are the five impacting factors discovered by the study. As a result, the research provides several ideas to assist small and medium-sized businesses in implementing the standard. accountants in Vietnam.
Pages: 1893-1900
Keywords: Accounting standards, SMEs, Vietnam.