FACTORS INFLUENCING MANAGERS' BEHAVIOR IN USING MANAGERIAL ACCOUNTING DATA IN VIETNAMESE FIRMS

This study aims to examine the factors influencing managers' behavior in using managerial accounting data in Vietnamese firms based on the Theory of Reasoned Action (TRA), The Uncertainty Theory (TUT), and Technology Acceptance Model (TAM). The initial research model includes four groups of factors: "Perceived Usefulness - U", "Perceived Ease of UseE", "Perceived Convenience - C", and "Workplace effects - W". A structured questionnaire is used to collect research data from 143 business managers who are directors, chief accountants, and segment managers. The observed variables of groups C and E have been combined to form a new group named "Perceived Convenience and Ease of UseCE". The research results show that all 3 groups of factors affect the behavior of managers in using managerial accounting data, including "Perception of usefulness - U", "Perceived convenience and ease of use - CE" and "Workplace effects - W". In this case, U has the greatest influence (regression coefficient is 0.560), followed by W (0.310) and CE (0.158). The research model explains 39.7% of managers' behavior in using managerial accounting data. The research findings serve as the foundation for recommendations to promote the role of managerial accounting data in the decision -making process of enterprise managers.