MLR result shows that adjusted R2= 0.391, F-test (ANOVA table) expresses the significance level sig. = 0.000; thus, the regression model is suitable and these factors can explain 39.1% of the variations of the dependent variable. Considering the regression weights, we can identify the positive correlation between these factors and Y, these variables are statistically significant due to do sig. = .000), there is no sign of multicollinearity, or to be specific, these variables are not inter-correlated. Also, based on high Beta coefficient, the factor no.1 is of the most importance and has the most significant impact on the application of accounting legal documents in Vietnamese SMEs. Coming second is the factor no.4 relating to the mandatory compliance. The influential degree of the remaining factors is factor no.3 (Accountants), factor no.5 (Cost-benefit relationship) and factor no. 2 (Accounting legislation) in descending order.