5. Conclusion
It is of great importance and practice to conduct a research model on the factors affecting the application of accounting legitimate documents in Vietnamese SMEs as well as their influential level. Based on these findings, we can propose a range of solutions to facilitate a fast and efficient implementation in the reality. According to the result of this study, major factors exerting considerable effect on the process of application (in the descending order of impact): Accounting infrastructure, Mandatory compliance of the regulations, Accountants, Cost - benefit relationship and Accounting legitimate documents themselves. This finding is crucial to advise plausible solutions to effectively implement these accounting legal documents into practice.
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