The researcher developed a sample for a survey based on the documented
number of SMEs in Vietnam. This provided a sample of 160 enterprises, and data from these enterprises were used to test the relationships between financial
management SME characteristics and SME profitability
As for other DBA research theses, the study concluded with an examination of
implications for enterprise owners, Governments, those responsible for training
and guiding small enterprises in Vietnam. Some suggestions for further research
were presented
A further study on aspects of financial management of small enterprises was
produced in 1999: in a thesis