Factors affecting the organization of accounting works of small and medium-sized enterprises in the construction industry in Ho Chi Minh City

This study explores the factors affecting the organization of accounting works of small and medium-sized enterprises (SMEs) in the construction industry in Ho Chi Minh City. This study finds out that there are five factors affecting the the organization of accounting works of these SMEs. These factors listed in the descending order of impacting level are: professional qualifications of accountants, legal environment and framework, attention of business owners for accounting works, business sector, business size. In addition, the characteristics of the construction industry has negative correlation with the organization of accounting works of SMEs in the construction industry. Based on the study’s findings, some recommendations are made to improve the quality of ccounting work organization of SMEs in the construction industry in Ho Chi Minh City.