PhD. thesis: Orientation of establishing and applying legal framework on accounting for SMEs in Vietnam

Object of research: The object of research of the thesis is legal documents governing the accounting work of SMEs promulgated and being applied in Vietnam and legal framework on accounting applied for SMEs in some countries as well as International Financial Reporting Standards for SMEs.
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PhD. thesis: Orientation of establishing and applying legal framework on accounting for SMEs in Vietnam INTRODUCTION PART1. Research motivations At present, although small and medium enterprises (SMEs) account for a very bigdensity and have a very important position for the development of economy but accountingwork at these enterprises in general has not been paid special importance. The organizationcontent of accounting work has not been associated to become a system under a scientificprocedure, it is implemented unsystematically according to the objective proposed byenterprise owner or Board of Directors to cope with the management authority which ismainly taxation authority, it is not actually bring useful accounting information for useobjects. If there is the situation above, it is because many different reasons, in which theoutstanding reason is that legal regulations on accounting for SMEs have not been studied,promulgated firmly, systematically and suitably for operation fact of Vietnam SMEs atpresent. This matter created the gap in legal term in organizing, implementing the accountingas well as the strictness in complying with the promulgated legal documents. Over the past time, there were many research works relating to accounting work atSMEs but there is almost no comprehensive, general research on legal framework ofaccounting applied to SMEs. Starting from the situation above, we select the subject“Orientation of establishing and applying legal framework on accounting for SMEs inVietnam” as PhD. thesis.2. Research objectives Through some implemented research results, it is possible to see that the reality atpresent about accounting work at SMEs still has many shortcomings; meanwhile, legaldocuments about accounting in force have not actually been suitable for management andoperation features of SMEs, thus the arisen issues in fact have not been settled satisfactorily,the application of these documents to reality still has many limitations. To contribute toimproving this real situation, we implement the thesis with objective: on the basis ofevaluating the real situation of application of legal documents on accounting applied to SMEsin force in Vietnam and approach to legal framework on accounting for SMEs in somecountries, the thesis implemented the formation of legal framework on accounting generallyfor these enterprises and studied the application of this legal framework efficiently.3. Object and scope of research Object of research: The object of research of the thesis is legal documents governingthe accounting work of SMEs promulgated and being applied in Vietnam and legal Page 1framework on accounting applied for SMEs in some countries as well as InternationalFinancial Reporting Standards for SMEs. Scope of research: the legal framework on accounting is researched under manydifferent levels. In this thesis, we focus on legal documents about accounting applied forVietnam SMEs. The survey object, measurement scales and research model verified fortypical cases are SMEs limited in Ho Chi Minh City and neighboring provinces. 4. Research methodology To achieve the research objective, in this thesis, we use in combination between twomethods of qualitative research and quantitative research. Qualitative research is used in this research with technique of interviewing expertopinions representing the researchers, teachers of accounting and auditing, people who dodirectly the accounting and objects using accounting information of SMEs. The result of thisresearch is basis for us to develop the draft survey questionnaire. From this step, thequestionnaire will be built and then carried trial survey to discover the sentences and wordswhich are difficult to understand or easy to cause mistake, determine the suitability of contentof questions, discover the errors of the draft and check the measurement scale as a first step,thence create the product which is complete survey. Quantitative research is implemented through stages: designing research sample,collecting information from survey sample, analyzing data by processing software SPSS 20through the steps of descriptive statistics, exploratory factor analysis and regression analysis.First of all, the analysis of descriptive statistics helps the thesis put forth judgments aboutreality of organizing accounting work at SMEs and quality of accounting informationsupplied by these enterprises. Besides, we also use Independent Sample T-test to verify thedifference in judgment among object groups. During the analysis of models affecting to theapplication of legal documents at Vietnam SMEs, we implemented the verification of measurescale by reliable factor Cronbach Alpha, removed the variables having small correlationcoefficient with total variable; used EFA - Exploratory factor analysis on SPSS 20 andremoved the variables with small parameter by checking the coefficients of Factor loadingand extracted variances, evaluated the suitability of research model through coefficient KMO(Kaiser-Meyer-Olkin). The next step is to verify Cronbach Alpha (CRA) for measurementscales. This is statistic verification on closeness level (ability to explain a research concept) ofcollection of observation variables (questions). Then, we continued to run regression model toevaluate the suitability level of model and considered the effect of factors to the application oflegal documents on accounting at Vietnam SMEs. Page 2 5. Contributions of the research On scientific termThe completed thesis had contributions in scientific term as follows:- Systematizing the issues about gener ...