tailieunhanh - Summary of doctoral thesis: Factors impact to the implementing of management accounting in small and medium enterprises in Vietnam

Thesis aims to identify and measure factors, which impact to the use of management accounting techniques in Vietnamese SMEs. The findings will be discussed to suggest some solutions in order to enhance the possibility of implementing management accounting techniques in Vietnamese SMEs. It will help Vietnamese SMEs improve their competitive capability in the flat world as the trend of globalization. | 1 MINISTRY OF EDUCATION AND TRAINING UNIVERSITY OF ECONOMICS HO CHI MINH CITY TRAN NGOC HUNG FACTORS IMPACT TO THE IMPLEMENTING OF MANAGEMENT ACCOUNTING IN SMALL AND MEDIUM ENTERPRISES IN VIETNAM Major Accounting Code SUMMARY OF DOCTORAL THESIS HO CHI MINH CITY 2016 2 Thesis research was done at University of Economics Ho Chi Minh City Professional advisor 1. Dr. TRAN VAN THAO 2. Dr. DOAN NGOC QUE Critic 1 . Critic 2 . Critic 3 . This thesis will be presented to the Thesis Committee at University of Economics Ho Chi Minh City at. the 2016 Thesis is available at the library of the University of Economics Ho Chi Minh City 3 INTRODUCTION 1. Research problem During the global process of integration into flat world the traditional business environment have changed fast become unpredictable with the participating of more and more powerful competitors Friedman 2005 . However the change not only brings the threats but also the chances for enterprises and economies. They have two choices being eliminated or be changed to catch up the development. Changing in their structures their business strategies their management philosophy etc. make the enterprises adapt better with higher need from customers Langfied-Smith et al. 2009 . At the first stage of integration Vietnamese enterprises especially SMEs had to face with new challenges and new opportunities. However with some disadvantages such as small being impossible to borrow from the support capital resources hiring the low qualification labor force etc. the Vietnamese SMEs seem to have some disadvantages when competing with powerful competitors in the world such as multi-national groups. In addition the Vietnamese enterprises are also not familiar with modern management techniques such as management accounting techniques. As the general terms when participating in WTO ASEAN or recently signed the European Union - Vietnam FTA EVFTA there presents exciting opportunities in a multilateral trading .