Influential factors in organizing accounting of small and medium – sized enterprises (SMEs) during the technological revolution: a case in Dong Nai...

ABSTRACT:

Accounting organizations play an important role in the production and business activities of enterprises. However, each business will have a different way of organizing accounting work, influenced by many sides. The study was conducted to show the factors affecting the organization of accounting work in small and medium enterprises in Dong Nai province. The results showed that the following factors: Facilities (PT), Enterprise size (QM), IT applicability (CN), Qualifications of accounting staff (TD), Subjects of using accounting information (DT), Legal regulations on accounting (QD) explained 60.90% of the change of accounting organization in small and medium enterprises in Dong province. Deer. The study proposes solutions to help businesses improve accounting in their businesses in the coming time.

KEYWORDS: Influential factors, the technological revolution, organizing accounting, SMEs, Dong Nai.

Bui Van Thuy, Le Thuy Tien (2022)

Proceedings of the National Conference - Quantitative analysis of economic and social issues in the digital environment - Second edition, 12/2022, 280-298.