Factors affecting the decision to use accounting services of small and medium enterprises in Dong Nai province

ABSTRACT:

Research on factors affecting the decision to use accounting services of small and medium-sized enterprises (SMEs) through a survey of 360 employees and business leaders in Dong Nai province. The results show that the study has identified a 27-scale system of 6 factors affecting the use of accounting services of SMEs in the province in the following order: (1) Service quality, (2) Price, (3) Reputation, (4) Staff quality, (5) SME characteristics and finally (6) Facilities. At the same time, the study proposes a number of bases to help accounting service providers have more evidence to make reasonable adjustments and operating policies to meet the needs of SMEs using services accounting and contribute to the development of the accounting service market further.

Key words: Impact factor; decided to use; Accounting services; small and medium enterprises; Dong Nai.

Le Vu Ha (2020)

Accounting & Auditing Review, April 2020, pp 84 – 89>