tailieunhanh - Factors affecting the application of management accounting in Vietnamese enterprises

This paper aims to investigate factors affecting the application of management accounting in Vietnamese enterprises. Quantitative research was conducted and data was collected by sending questionnaires to 120 companies in the manufacturing, trading and service sectors in Vietnam. | Factors affecting the application of management accounting in Vietnamese enterprises Uncertain Supply Chain Management 8 2020 403 422 Contents lists available at GrowingScience Uncertain Supply Chain Management homepage uscm Factors affecting the application of management accounting in Vietnamese enterprises Thi Tu Oanh Lea Thi Ngoc Buia Thi Thu Phong Tranb and Quoc Hung Nguyena a University of Labour and Social Affairs Vietnam b Hanoi Open University Vietnam CHRONICLE ABSTRACT Article history This paper aims to investigate factors affecting the application of management accounting in Received August 28 2019 Vietnamese enterprises. Quantitative research was conducted and data was collected by Received in revised format sending questionnaires to 120 companies in the manufacturing trading and service sectors in September 28 2019 Vietnam. 6 factors were selected to measure the application of management accounting in Accepted October 22 2019 Available online enterprises through correlation and regression analysis. The results showed that 5 out of 6 October 22 2019 factors positively associated with the level of management accounting application including Keywords firm size organizational culture organizational structure technology and human resources Factors operations. In particular corporate culture has the highest impact and opinion of managers has Management accounting the lowest impact on management accounting application. Business environment has a Management accounting negative impact on management accounting application in enterprises. Based on the research application results suggestions and recommendations are proposed for enterprises regarding application Vietnam enterprises of management accounting. The research provided an overview of management accounting application and its benefits to enterprises. Whereby it helps managers have a better understanding of management accounting and future directions for application. Moreover the .