Analysis of the Factors Affecting the Organization of Accounting in Small and Medium-Sized Enterprises in Tuyen Quang Province, Vietnam

Abstract

The study has summarized some current situations and focused on analyzing the factors affecting the organization of accounting work at SMEs in Tuyen Quang province through the survey results of 335 SMEs in the province. The analysis results show that there are 4 groups of factors affecting the organization of accounting work at SMEs in the province with the decreasing influence level, respectively, including the professional qualifications of accountants, the scale of production and business of the enterprise, facilities for accounting work and legal guidelines on accounting.