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An Analysis of the Factors Affecting the Adoption of Accounting Legislation by Small and Medium-Sized Enterprises (SMES) in Vietnam

Tran Thi Thanh Hai
2015 International Journal of Business and Management  
The purpose of this paper is to identify the factors affecting the adoption of accounting legislation by Vietnamese SMEs. The process of qualitative and quantitative research with Exploratory Factor Analysis (EFA) procedures, reliability test of the rating scale with Cronbach's Alpha coefficients and regression analysis showed that: the main factors affecting the application of accounting legal framework to Vietnamese SMEs are indicated as follows: accounting infrastructure, mandatory
more » ... mandatory compliance of these regulations, accountants, cost-benefit relationship and the accounting legislation itself. As can be seen, 5 factors with the gross variance extracted equal to 61,28%, which means these 5 factors can www.ccsenet.org/ijbm
doi:10.5539/ijbm.v10n2p176 fatcat:uyej74xb7vgxxfjp63fgn6o3l4