The research uses a mixed methods approach, collecting both primary and secondary data to comprehensively address the research objectives and questions. Primary data was collected through questionnaires distributed to 53 professionals with over 3 years of experience working in small and medium enterprises in Ho Chi Minh City. Secondary data involved reviewing past applicable studies to develop the initial research theories and models. 140 questionnaires were completed out of 150 distributed. The responses were analyzed using explanatory research tools to link the findings back to the research aims. Limitations included constraints of time, access to past research, and potential challenges in sample selection across different fields of accounting.

1. Methodology part
Introduction
This is the third chapter of this research. The chapter offers a comprehensive outline of the
entire data collection process while defining the different sources where data were acquired
from. This chapter makes a presentation of the research design or the research strategy,
offers the sources of data, justification of the research methodology adopted, data analysis
tool and ethic limitations.
Research design
In this research, the other adopted mixed forms of research approaches (Harrison, et al, 2020.pp,
443). In order to meet the set research objectives, the research adopts both primary and secondary
data. in the analysis the research utilizes the explanatory research analysis tools where the analysis
was conducted in accordance to the set research questions.
Qualitative method

2. it is directed in a grouping in view of the writing audit and outline of the past applicable examinations
to propose the fundamental exploration theories and models. Then, at that point, the creator led a
gathering conversation with 10experts to enhance and change the noticed factors of the variables of
Organizational Culture (Mission, Involvement, Adaptability, and Consistency), Accounting
Information System and Operational Performance in the fundamental exploration model in congruity
with the setting of examination scope. The examination results will be shaped as the reason for fostering
an estimation scale and poll to gather the information for quantitative exploration (Dannels, 2018, pp.
402).
Quantitative research design
The example in the quantitative review was led by comfort inspecting with an example size of 53
subjects (representatives with over 3 years of working experience, heads/appointee tops of the office,
chiefs/delegate chiefs) who are working at little and medium ventures in Ho Chi Minh City. The
information gathered by the study through the pre-planned poll sent straightforwardly to the subjects to
promptly be consulted and gotten results (Mathie et al, 2019. Pp, 889).
As indicated by Malik et al, (2020)the example size should be something like four or multiple times
the quantity of noticed factors. Hence, in this review, the creator utilizes a base number of examination
votes relating to 18 noticed factors: 5 x 18 = 90 perceptions. In any case, to guarantee the influence and
nature of the model outcomes, the creator led a study of 150 polls where 140 surveys were answered.
Among 140 studied subjects, there are 65 females, representing 44.8% and 75 males, representing 55.%
(Malik et al, 2020. Pp, 881).
Research methodology justification

3. The research used mixed methods. The use of both primary and secondary data made it
sure that all opinions from the literal work and first-hand opinion are incorporated to professionally
meet the academic requirements of this research. The use of both source of data increases the
ratability and validity of the research data by offering a detailed research report and detailed
solutions to the set research questions.
As indicated by Trong and Nguyen (2008), the example size should be something like four or
multiple times the quantity of noticed factors. Hence, in this review, the creator utilizes a base
number of examination votes relating to 18 noticed factors: 5 x 18 = 90 perceptions. In any case,
to guarantee the influence and nature of the model outcomes, the creator led a study of 150 polls
where 140 surveys were answered. Among 140 studied subjects, there are 65 females, representing
44.8% and 75 males, representing 55.%.
Data analysis
The research adapts adopts an explanatory and textual analysis tools. The analysis of the primary
data has been linked with the feedback offered by the clients through the online questionnaires
whereby the feedback rate has been affirmed to favor the research aim. The reviewed literal work
was analyzed by the use of textual analysis where the hypothetical analysis was deeply utilized in
conducting analysis (Hwang and Fu, 2019. Pp, 557).
Limitations and Ethics
In carrying out the research one of the major limiting factor in carrying out the research is
availability of time. The scope of research is quite wide and extends beyond the normal research
based on issues addressed. It is critical to hence ensure that time is well utilized although it might
prove to be a challenge. Access to past research on the issue is the other major concern that one

4. has to put into consideration (Thabit, & Raewf, 2018). It is challenging to obtain data that is
focused on the issue without losing track of time. The process of sample selection is the other
critical factor that may prove to be a challenge. The questioners for instance are supposed to be
passed on to different accountants in different fields. The process of choosing the right people on
its part might prove to be a huge challenge in the overall success of the paper.