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Please use this identifier to cite or link to this item: https://digital.lib.ueh.edu.vn/handle/UEH/57890
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dc.contributor.authorTran Hai-
dc.date.accessioned2018-10-29T09:41:57Z-
dc.date.available2018-10-29T09:41:57Z-
dc.date.issued2015-
dc.identifier.issn1833-3850-
dc.identifier.urihttp://digital.lib.ueh.edu.vn/handle/UEH/57890-
dc.description.abstractThe 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.en
dc.formatPortable Document Format (PDF)-
dc.language.isoeng-
dc.publisherCanadian Center of Science and Education-
dc.relation.ispartofInternational Journal of Business and Management-
dc.relation.ispartofseriesVol. 10, No. 2-
dc.rightsCanadian Center of Science and Education-
dc.subjectSMEsen
dc.subjectVietnamen
dc.subjectAccounting legislationen
dc.titleAn analysis of the factors affecting the adoption of accounting legislation by small and medium - sized enterprises (SMES) in Vietnamen
dc.typeJournal Articleen
dc.identifier.doihttp://dx.doi.org/10.5539/ijbm.v10n2p176-
dc.format.firstpage176-
dc.format.lastpage185-
item.cerifentitytypePublications-
item.fulltextOnly abstracts-
item.languageiso639-1en-
item.grantfulltextnone-
item.openairecristypehttp://purl.org/coar/resource_type/c_18cf-
item.openairetypeJournal Article-
Appears in Collections:INTERNATIONAL PUBLICATIONS
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