Quantitative research was implemented through the following stages: designing the research sample, collecting data from survey panels, data analysis by SPSS 20 including Exploratory Factor Analysis (EFA), Cronbach's Alpha Test and regression analysis. First, we used EFA tool on SPSS 20 and eliminated variables with small parameter by checking the factor loading and the extracted variances; assessing the suitability of the model via KMO coefficient (Kaiser-Meyer-Olkin). Next, the scale was assessed by Cronbach's Alpha reliability coefficient. Then, we ran the regression model to test the suitability of the model and examined the effects of factors on the application of legitimate documents of Accounting in Vietnamese SMEs.