2. THỰC TRẠNG ÁP DỤNG KẾ TOÁN SỐ TRONG CÔNG TÁC KẾ TOÁN TẠI CÁC DOANH NGHIỆP NHỎ VÀ VỪA HUYỆN GIA LÂM, HÀ NỘI

Abstract

This research concentrated to evaluate the current situation of E-accounting application in small and medium-sized enterprises (SMEs) based on a survey of 183 enterprises in Gia Lam district, Hanoi. The combination of planned behavior (TPB) theory by Ajzen (1991) and the technology acceptance model (TAM) by Davis (1985) as well as literature reviews of previous related studies, the study explored the e-accounting application of SMEs following two aspects: (i) Conditions of application; and (ii) Existing accouting areas of applying the e-accounting. Research results show that the majority of SMEs have not ready yet to apply e-accounting. The survey sample reflects that most enterprises are at the beginning stage of applying basic information technology for accounting work and still do not intend to upgrade at a higher level. Therefore, to promote e-accounting in SMEs, the priority solution should be given to change the perception of businesses managers and accountants about e-accounting. From there, SMEs actively create human and material conditions to apply e-accounting effectively.