Page 575 - ISC PROCEEDINGS 21.4

household businesses in Hanoi is the support from the Hanoi tax authorities and the
Hanoi city government. This factor includes support from Hanoi tax authorities (Tax
Department, tax teams, etc.), support from the city's preferential programs and policies
for household businesses, and support packages from the Hanoi People's Committee for
household businesses regarding technology, capital, and consulting experts.
According to Louadi's (1998) analysis, the size of an enterprise can also affect its
organizational information requirements. In general, larger enterprises are more likely to
adapt and be better suited to information technology (Winston & Dologite, 1999). In
smaller enterprises, the implementation of computerization is less likely to succeed than
in larger enterprises, due to limited resources and a lack of information system structure
(Thong, 2001). Collis & Jarvis (2000) argue that business owners are often more
concerned with tax declarations than with compliance with accounting regulations in
applying accounting standards, which affects the quality of information provided in
financial reports. Similarly, this issue is entirely applicable to large household businesses.
So, another factor influencing tax accounting in large household businesses in Hanoi is the
scale of their operations and the owners' understanding of tax accounting. Large
household businesses in Hanoi are numerous and operate in diverse fields, including
trade, services, processing and preservation of agricultural products; handicraft
production; woodworking, rattan and bamboo weaving, ceramics, glass, textiles, yarn,
embroidery, knitting, small-scale mechanics; and the production and sale of ornamental
plants. Their operations span the entire city, attracting a large workforce and contributing
to employment for hundreds of thousands of workers in Hanoi. The larger the scale, the
more complex and transparent the tax accounting becomes. Besides the size of the
household business, the owner's understanding of the role of tax accounting also
significantly impacts their tax accounting work. The more knowledgeable business owners
are about tax and accounting laws, the smoother the process will be.
In addition to the factors mentioned above, tax accounting in large household
businesses in Hanoi is also affected by several other factors such as accounting software
applications, infrastructure, and costs for tax accounting activities. However, the group
focuses on evaluating the four main influencing factors mentioned above.
3. Research methods and results
3.1. Research methodology: using qualitative and quantitative methods
The team collected books, newspapers, and documents related to tax accounting
for large household businesses in Hanoi.
Authors also conducted interviews with accountants, tax officials, and tax experts
regarding tax accounting work at large business households to identify the content of tax
accounting work and the main factors influencing tax accounting at these households.
Data collection was carried out through direct discussions based on an interview
questionnaire. The questionnaire consisted of two parts:
(1) Introduction of research objectives and survey subjects;
(2) Open-ended questions to discuss the extent of impact of factors on the tax
accounting work of household businesses.
The experts' opinions and suggestions will be recorded by the research team to
serve as a basis for refining the measurement scale.
This study used primary data surveys. The research team planned to survey business
households in Hanoi, including both inner and outer districts. The collected data was be
classified, cleaned, and further analyzed using SPSS 20.0 software for descriptive statistics,

574