Factors Affecting the Application of Management Accounting in Credit Activities at Joint Stock Commercial Bank for Foreign Trade of Vietnam, Tan Dinh Branch

Abstract

This study aims to analyze the factors influencing the use of management accounting in credit activities at Vietnamese commercial banks, especially the Vietcombank, Tan Dinh branch. The data was collected from 113 employees working at Vietcombank, Tan Dinh branch. Descriptive statistics methods, Cronbach's Alpha test, exploratory factor analysis (EFA) and multivariate regression analysis were used in the study. On the basis of theoretical synthesis and quantitative analysis, the results show that accounting information system, qualification, and opinion of board of directors have positive effects on the application of management accounting in credit activities at Vietcombank, Tan Dinh branch. This research provides some policy implications to enhance the implementation of management accounting in credit business of banking industry in general and for the Board of Directors at Vietcombank, Tan Dinh branch and other branches in particular.