The study examines the effect of environmental factors on the international harmonization process of accounting on small and medium enterprises in Vietnam. These factors include legal environment, business environment, and cultural environment. The data is collected by a survey of 100 accountants and 100 auditors on the factors that affects the international harmonization process of accounting. The T-Tests indicate differences between the answers of the accountants and auditors. First, for the accountants, legal environment has the biggest effect on the harmonization process of accounting; while on the auditors, business environment has the biggest influence. Second, while the accountants consider costs higher than benefits in the harmonization process of accounting, the auditors assume that benefits are superior to costs that businesses spend. Third, both the accountants and the auditors indicate that the harmonization process of accounting should not be applied for all small and medium enterprises. From the study results, the author has given a different evaluation method that Vietnam should implement for international harmonization with the required adjustments as per the suitability with the status of businesses in Vietnam. The process of harmonization in accounting practices should not be indiscriminately applied to all the small and medium enterprises either.

Abstract
1. Introduction
2. Literature Review
    2.1. Theories about International HarmonizationProcess of Accounting
    2.2. Accounting Harmonization Process for Smalland Medium-Sized Enterprises
3. Hypothesis, Data and Research Methods
    3.1. Hypothesis
    3.2. Research Data
    3.3. Research Design
4. Results and Discussion
5. Conclusions and Recommendations
References

• Dung Duc NGUYEN(School of Accounting and Auditing, National Economics University) Corresponding Author