¹Do Thi Van Dung, ²Dao Truong Thanh

¹,²Hanoi Metropolitan University, Vietnam

The main objective of this study was to identify, evaluate, and to measure the attributes of financial capacity through the qualitative indicators of small and medium enterprises (SMEs) in Hanoi. The study was based on a field survey using a semi structured questionnaire on a sample of 150 accountants. But, only 115 filled questionnaires were satisfactory and therefore included in the analysis. By using seceral statistical analytical tools, i.e. descriptive statistics, Cronbach’s Alpha analysis, T-test, and Anova, the study has identified and measured four (4) attributes of financial capacity through qualitative indicators of SMEs in Hanoi that have great effects on SMEs. There is, statistically, significant difference in the level of financial capacity through qualitative indicators of SMEs in Hanoi from these different work experiences. There is not, statistically, significant difference in the level of financial capacity through qualitative indicators of SMEs in Hanoi between the mentioned three groups of job description. Based on the findings, some recommendations are given for SMEs to improve financial capacity.

financial capacity; qualitative indicators; finance; accounting; SMEs

F65, M41

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VOLUME 04 ISSUE 05 MAY 2021