As regards the factors affecting the implementation of accounting legislation in Vietnamese SMEs, it can be well-noted that the Cronbach's Alpha coefficients of the factor no. 6 and 7 are relatively low (0.118 and 0.151, respectively), which are much lower than the necessary level of 0.6. In other words, these factors are unreliable and should be eliminated. Real conditions in Vietnam indicate that with an underdeveloped capital market, users have less diverse needs for information and exert less significant pressure on information supply; thus, it can be assumed that they have no profound impact on the deployment of accounting legislation in Vietnamese SMEs. In addition, various levels of accounting legitimate documents as well as the financial resource for implementation have of no significant importance in applying the legitimate documents. In short, the elimination of these two factors is reasonable in terms of both theory and reality in Vietnam.