The Influence of the Ability to Control Information on the Decision to Use Accounting Services of Small and Medium Enterprises in District 3, Ho Chi Minh City

Abstract

In this article, the author presents the status of using accounting services and studies the factors affecting the decision to use accounting services of small and medium-sized enterprises (SMEs) in District 3. The study uses quantitative methods and adheres to the principles of testing such as Cronbach's Alpha reliability assessment, EFA exploratory factor analysis and multiple linear regression. The research results show there are seven factors affecting the decision to use accounting services of enterprises, including: Legal regulations, Accessibility, Service fees, Added services, Timeliness, Service Attitude and Controlling Ability. Based on our findings, several policy implications are suggested to contribute to improving the quality of providing and using accounting services in the locality.