Khóa luận tốt nghiệp cử nhân Kinh doanh nghành Kế toán -- Khoa Quốc tế. Đại học Quốc gia Hà Nội, 2013

The study keeps and brings many benefits for firms; especially firms are required by law to publish business result annually. Without recruiting professional accountants, firms cannot fulfil legal obligations. Besides, these firms also utilize accounting professional skills in investing, borrowing, making decisions and planning for expansion and growth. However, there are some problems against Vietnamese small-scale firms. These problems include lack of education background of managers in firms; as a result, the ability to recognize accounting professional skills in firms is necessary. In this study, the research methodology consists of questionnaires. By using the Chi-square to test Hypotheses, this research found out questions for problems gave out. The recommendations were included in chapter five of this research which consists of remedying of low educational background of managers, organizing job training for accountants to improve and develop their skills and invest in equipments of enterprises