1Faculty of Accounting and Business Management, Vietnam National University of Agriculture, Hanoi 131000, Vietnam
Main Article Content
Small and medium enterprises (SMEs), which make up over 90% of the total number of enterprises in Vietnam, play important roles in economic development not only in Hanoi but also in the whole country. As an effective tool in business management, accounting supplies important information for making decisions. Recently, information technology in business, especially in accounting work or e-accounting, has increased, and along with many advantages in terms of job productivity, has also been considered as the source of changing the roles of accountants in business. In order to show evidence of these changes as being the background for issuing solutions to improve information technology applications in accounting areas of enterprises, this study conducted a survey of 186 small and medium-sized enterprises in Hanoi. The research results showed that the lack of knowledge of current accounting staff is one of the two biggest obstacles to improving the application of information technology or developing e-accounting in accounting areas of small and medium-sized enterprises. Almost all the enterprises accepted the positive features of information technology for accounting work, however they still strongly considered the dynamics as well as the satisfaction of specific information technology products in their accounting work, especially in dealing with new business transactions.
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