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Developing an accounting model for small and medium-sized enterprises in Vietnam

The paper looks into accounting models corresponding to the size of Vietnam’s SMEs and accordingly facilitates their accounting practice in the context of incessant fluctuations in size. | ECONOMIC DEVELOPMENT No. 206, October 2011 DEVELOPING AN ACCOUNTING MODEL FOR SMALL AND MEDIUM-SIZED ENTERPRISES IN VIETNAM by Assoc. Prof., Dr. VOÕ VAÊN NHÒ & Dr. NGUYEÃN THÒ KIM CUÙC* In order for small and medium-sized enterprises (SMEs) to develop sustainably in a harsh competitive business climate and closer economic integration, it is important to improve the quality and effectiveness of accounting practice in SMEs. The quality of accounting practice, to a certain extent, directly and sharply affects the effective governance of enterprises in general and SMEs in particular. Thus, the crucial point is how to develop an accounting model that is suitable to the governance capacity and various sizes of SMEs and can produce transparent and adequate accounting information for users on the ground of harmonizing benefits and costs. The paper looks into accounting models corresponding to the size of Vietnam’s SMEs and accordingly facilitates their accounting practice in the context of incessant fluctuations in size. Keywords: Accounting model, SMEs, financial accounting, managerial accounting 1. Establishment of an accounting information system The SME accounting information can be split into two branches, namely financial accounting information and managerial accounting information. The financial accounting information reflects assets, sources of capital, business performance, and other aspects related to accounting activities. It depends on the size of SMEs that the reflection and disclosure of such information can be limited to some extent. - For micro enterprises, financial accounting information is mainly related to their operation and business performance. 2 ACCOUNTING IN VIETNAMESE SMEs - For nearly small and small-sized enterprises, it is bound to include information concerning assets, sources of capital, business operation and performance. - For nearly medium and medium-sized enterprises, the reflection and disclosure of information must consist of .