DOI:

Abstract

Small and medium enterprises (SME) play an important role in the economy. Their sustainable development is one of preconditions for economic growth at present and in future as well. In the past period, Vietnamese SMEs have contributed a lot to various aspects of the socioeconomic development. To help them make the best use of their advantages, overcome difficulties and shortcomings, and deal successfully with challenges posed by international competition, quality of business management in general, and accounting in particular, should be improved radically. The paper examines and estimates some aspects of business performance and accounting jobs in SMEs in the past few years to establish a basis for researches on, and development of, a model of accounting task appropriate to Vietnamese SMEs.

Keywords

Accounting Practices; Business Performance; Sme Management; Accounting Regulations.