Factors affecting the implementation of strategic management accounting system in small and medium enterprises in the manufacturing sector in Vietnam

被引：0

作者：

Huyen, Tram-Nguyen Thi ^{[1
]}

Anh, Tuan-Le ^{[2
]}

Phan-Gia, Anh-Vu ^{[1
]}

Thanh, Tinh-Pham ^{[3
]}

机构：

[1] HCMC Univ Technol & Educ, Ho Chi Minh City, Vietnam

[2] Duy Tan Univ, Inst Res & Dev, Da Nang, Vietnam

[3] Thuongmai Univ, Hanoi, Vietnam

来源：

QUALITY-ACCESS TO SUCCESS | 2024年 / 25卷 / 198期

关键词：

strategic management accounting; institutional factors; contigency factors SMEs; Vietnam; INFORMATION; EVOLUTION; ADOPTION;

D O I：

10.47750/QAS/25.198.06

中图分类号：

C93 [管理学];

学科分类号：

12 ; 1201 ; 1202 ; 120202 ;

摘要：

This article aims to find out the factors promoting the implementation of strategic management accounting in manufacturing SMEs in Vietnam. In this study we examine the relation between three institutional factors (Simulation, Coercion and Normality), four contigency factors (Strength of competitive market, Participation of business owners, Advanced technology and The qualifications of accountants) and the implementation of strategic management accounting system in manufacturing SMEs in Vietnam. An online quantitative survey was conducted with 129 SMEs in the manufacturing sector in Vietnam. The results show that there are 3 factors "The strength of competitive market", "Participation of business owners" and "Advanced technology" which are important predictors for the implementation of strategic management accounting in manufacturing SMEs in Vietnam. Since then, the author has made recommendations to make the practical application of strategic management accounting more feasible.

引用

页码：51 / 58

页数：8

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