Medium-Sized Enterprises: An Empirical Study in Vietnam

• 발행기관: 한국유통과학회
• 저자명: Thi Thu Cuc NGUYEN My Hanh HO
• 간행물 정보: 『The Journal of Asian Finance, Economics and Business(JAFEB)』Vol. 8 No.7, 161~167쪽, 전체 7쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2021.07.30

영문 초록

Nowadays, small- and medium-sized enterprises (SMEs) are placed among the key components of the economy in both developed and developing countries. They are internationally known as the driving force based on their enormous contributions to Gross Domestic Product (GDP) and generating new employment. They are generally presumed as the leader of environmental sustainability, economic prosperity, and innovation, particularly for the economy of developing countries such as Vietnam. However, SMEs have difficulty in raising capital, as well as access to credit. One of the reasons is that there are inadequacies in accounting information quality in SMEs as well as the provision of accounting information and accounting information confidentiality. The main objective of this study was to identify, evaluate, and measure the attributes of accounting information quality of SMEs in Hanoi. The study was based on a field survey using a semi-structured questionnaire on a sample of 150 accountants. The study has identified and measured six (6) attributes of accounting information quality of SMEs that have great effects on accountants. There is, statistically, no significant difference in the level of accounting information quality of SMEs in Hanoi from these different business areas. There is no, statistically, significant difference in the level of accounting information quality of SMEs in Hanoi between the mentioned three groups of the job description. Based on the findings, some recommendations are given for SMEs to improve accounting information quality.

목차

1. Introduction

2. Literature Review

3. Research Subject and Methodology

4. Results

5. Discussion and Implications

6. Conclusion

키워드

Accounting Information Quality Accounting SMEs Finance