A copy of this work was available on the public web and has been preserved in the Wayback Machine. The capture dates from 2017; you can also visit the original URL.
The file type is
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, mandatorydoi:10.5539/ijbm.v10n2p176 fatcat:uyej74xb7vgxxfjp63fgn6o3l4