Main Article Content
Currently, there are many studies on improving the quality of information on financial statements in companies listed on the stock market, but this issue is of little concern in small and medium enterprises. To identify the impact factors and measure their impact the financial statement errors SMEs, The author uses the mixed methods herein: qualitative research are used by semi – structured in depth interview and quantitative research method combined with analysis tools EFA (Exploratory Factor Analysis), linear regression analysis in order to process data from qualitative research results. The study surveyed accounting practitioners in enterprises and experts in the accounting field with a valid sample number of 150 samples. The results show that internal control system, leadership capacity, legal environment, training and retraining plan, accountant capacity, and accounting information system in enterprises are all factors that contribute to the impact on errors in accounting. From the results of this study, several suggestions are proposed to limit errors and improve the quality of useful information for SMEs in Vietnam.