文章基本信息

标题：Factors Affecting the Application of Managerial Accounting in Small and Medium-Sized Enterprises in Vietnam
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作者：NGUYEN, Co Trong
期刊名称：Journal of Asian Finance, Economics and Business
印刷版ISSN：2288-4637
电子版ISSN：2288-4645
出版年度：2021
卷号：8
期号：9
页码：313-320
DOI：10.13106/jafeb.2021.vol8.no9.0313
语种：English
出版社：Korean Distribution Science Association
摘要：The article analyzes the impact of factors affecting the use of management accounting in small and medium-sized firms in Vietnam, which adds to the empirical evidence on these factorsThe survey results collected 328 questionnaires using a questionnaire survey of managers at all levels, chief accountants, and accountants of 89 small and medium firms in Vietnam. Some questionnaires were invalid due to many blank cells, hence the author chose to use 315 questionnaires. Quantitative research was carried out with SPSS 25 software. Research results show that five factors have a positive influence on the application of management accounting including Competitive pressure, Decentralization of responsibility, Application of information technology, the level of interest of managers, and the quality of human resources, in which the application of information technology and competitive pressure are the factors that have the strongest influence on the application of management accounting in small and medium enterprises in Vietnam. Based on the findings of the study, the author has proposed recommendations to help small and medium-sized businesses improve their ability to successfully apply management accounting techniques, thereby improving their competitiveness and efficiency performance and contributing to the long-term sustainability of their businesses.
关键词：Management Accounting;Small and Medium Enterprises;Vietnam