연구정보
An Analysis of the Factors Affecting the Adoption of Accounting Legislation by Small and Medium-Sized Enterprises (SMES) in Vietnam
베트남 국외연구자료 기타 Tran Thi Thanh Hai International Journal of Business and Management 발간일 : 2015-01-20 등록일 : 2016-05-10 원문링크
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 compliance of these regulations, accountants, cost–benefit relationship and the accounting legislation itself.