Factors Affecting Accounting Policy Choice: Evidence from Small and Medium Enterprises in Vietnam

• 영문명: Factors Affecting Accounting Policy Choice: Evidence from Small and Medium Enterprises in Vietnam
• 발행기관: 한국유통과학회
• 저자명: Anh Thi Thuy DOAN Binh Thi Hai LE Nguyet Thi My LE Ly Ai DANG
• 간행물 정보: 『The Journal of Asian Finance, Economics and Business(JAFEB)』Vol. 9 No.9, 327~337쪽, 전체 11쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2022.10.31

영문 초록

The purpose of this study is to determine the direction and significance of variables influencing small and medium enterprises (SMEs) decisions regarding accounting policy in Vietnam. Research data was collected through a survey of 296 subjects, including chief accountants, accountants, managers, and lecturers with practical experience in accounting work at enterprises. With the help of specialized software SPSS, determining the impact of factors on the choice of accounting policy of enterprises is done through a multivariate regression model with control tools Cronbach’s alpha determination, EFA factor analysis, and Pearson correlation analysis. Research results show that there are seven factors affecting the choice of accounting policy in Vietnamese SMEs; in which, the factors information technology, legal environment, information demand, manager’s awareness, and accounting qualification have a positive impact; and two factors are tax pressure, and financial leverage have a negative impact on accounting policy choice. These results are consistent with most of the previously published studies. However, in contrast to many previous studies, our research shows that accounting’s psychological factor does not affect the accounting policy choice. This is consistent with the characteristics of SMEs in Vietnam because the role of accountants is not appreciated in the business.

목차

1. Introduction

2. Literature Review and Hypothesis

3. Research Model, Method, and Data

4. Results and Discussion

5. Conclusion

References

키워드

Accounting Policy Choice Accounting Qualification Information Technology SMEs Vietnam