Research

CONTENT

    Factors affecting the quality of accounting information on financial statements provided by accounting service providers to small and medium-sized ent

    ABSTRACT:

    By the survey 436 individuals are managers of SMEs in Dong Nai province, the research results have shown that the model of 6 factors affecting the quality of economic concentration on financial statements provided by the service providers for SMEs includes: (1) Activities of checking, monitoring and controlling risks; (2) Qualifications service accountant; (3) Legal system; (4) The relationship between SMEs and the company providing technical services; (5) Awareness of SME Managers; (6) Outsourcing fee. The study has proposed some management implications to improve the quality of economic concentration on financial statements for SMEs in Dong Nai.

    Keywords: Accounting information, financial statements, small and medium enterprises, Dong Nai

    Le Vu Ha, Do Van Loc (2020)

    <Journal of accounting and auditing, May 2020, pp 114 - 118>


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