Factors affecting the capacity of accounting software in controlling frauds and errors in small and medium enterprises (SMEs): A case study of SMEs in Hanoi, Vietnam

This study confirmed the significance of accounting software in reducing frauds and errors in SMEs’ businesses despite some drawbacks. It showed that the managers’ ability to access the software and the decentralization of power in accessing the accounting software were the two key factors deciding the success/failure of applying accounting software to control frauds and errors.