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Factors affecting application of accounting standards in Đà Nẵng based small and medium enterprises

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This paper aims at examining such influential factors in small and medium enterprises (SMEs) in Đà Nẵng. Results of the research show that only a small proportion of accounting standards are implemented by Đà Nẵng SMEs. | ECONOMIC DEVELOPMENT No. 206, October 2011 FACTORS AFFECTING APPLICATION OF ACCOUNTING FACTORS AFFECTING APPLICATION OF STANDARDS IN ÑAØ NAÜNG-BASED SMALL AND MEDIUM ACCOUNTING ENTERPRISES STANDARDS IN ÑAØ NAÜNG-BASED SMALL AND MEDIUM ENTERPRISES by NNÑÌNH I NGUYEÂ NN ** byDr. Dr.TRAÀ TRAÀ ÑÌNHKHOÂ KHOÂ I NGUYEÂ Although Vietnam’s accounting standards were first promulgated in 2001, only a few researches on the application of these standards and influential factors were carried out. This paper aims at examining such influential factors in small and medium enterprises (SMEs) in Ñaø Naüng. Results of the research show that only a small proportion of accounting standards are implemented by Ñaø Naüng SMEs. Regression analysis also shows that competence of accountants is one of important factors that affect the application of these standards. Closer investigation by tax agencies and requirement for audited financial statements may produce favorable impacts on the application of accounting standards among Ñaø Naüng SMEs. Keywords: Accounting standards, SMEs, application 1. Introduction SMEs make an important contribution to the Vietnam’s economic growth. In their development, providing good accounting services is one of effective managerial tools for SMEs owners and a sound basis for the public control over SME operations, leading to transparency of financial information, a favorable condition for their participation in the capital market. Accounting rules for SMEs were first issued in 1996 and they have been adjusted many times since then (the most recent one was Decision 48 made in September 2006) to cope with changes in the economic life. The Decision is based on Vietnam’s accounting standards introduced in 2001 and applied exclusively to SMEs. In spite of such important changes in legal basis, the *University of Economics - Ñaø Naüng number of researches on factors affecting the application of accounting standards among SMEs is very small. Many of them are only