DOI:

Abstract

Although Vietnam's accounting standards were first promulgated in 2001, only a few researches on the application of these standards and influential factors were carried out. This paper aims at examining such influential factors in small and medium enterprises (SMEs) in Đà Nẵng. Results of the research show that only a small proportion of accounting standards are implemented by Đà Nẵng SMEs. Regression analysis also shows that competence of accountants is one of important factors that affect the application of these standards. Closer investigation by tax agencies and requirement for audited financial statements may produce favorable impacts on the application of accounting standards among Đà Nẵng SMEs

Keywords

Accounting Standards, SMEs, Application.