Summary of Doctor of Accounting thesis: Impacts of budgeting on performance of small and medium enterprises in Vietnam

The thesis's primary research objective is to identify the impacts of budgeting on the performance of Vietnamese SMEs. Specific research objectives include examining the impacts of business budget's different aspects on the performance of Vietnamese SMEs; evaluating the controlling and moderation role of firm size and the mediating role of managerial performance in the relationship between budgeting and business performance of Vietnamese SMEs.