Factors affecting the use of digital accounting at small and medium-sized enterprises in Tra Vinh province

This study identifies the factors affecting the use of digital accounting at small and medium-sized enterprises (SMEs) in Tra Vinh province. The study finds out it is affected by 6 factors consisting of 24 variables. These factors are the information technology capacity of accoutant, the information security, the role of government, the environment of enterprise, the cost of using digital accounting, and the perception of usefulness. This study is expected to help managers of SMEs to understand impacting factors to improve the use of digital accounting. The study also provides directions for further researches on this topic.