Khóa luận tốt nghiệp cử nhân Kinh doanh nghành Kế toán -- Khoa Quốc tế. Đại học Quốc gia Hà Nội, 2012

The research keeping and accounting bring many benefits for business firms, especially to firms that are required by law to publish the result of their business annually. Without hiring the professional accountants, such firms cannot fulfill the legal obligation. In addition, these firms also utilize accounting skills in making borrowing, investment decision making, and planning for their growth and expansion. However, there are many problems against small scale firms in Vietnam. These problems contain lack of education background of firm owners, as a result, the ability to recognize the necessary for accounting skills in their firms. Therefore, they hired cheap employee of low skilled accounting staff, non-adherences that are not based on accounting information.