Các yếu tố ảnh hưởng đến áp dụng kế toán quản trị trong các doanh nghiệp nhỏ và vừa tại Việt Nam

Abstract

The fact that, the application of management accounting in small and medium enterprises (SMEs) in Vietnam is still quite low, while the role of management accounting is considered to be important in the operation of small and medium enterprises (SMEs). enterprise. This study was conducted to find out the factors affecting the application of management accounting in SMEs in Vietnam. The research results show that 5 factors have a positive influence on the application of management accounting, including the application of management accounting. competitiveness, degree of decentralization, level of application of information technology, level of concern of managers about the application of management accounting and quality of human resources, in which the level of information technology application Information and competitive pressure are the factors that have the strongest influence on the application of management accounting in SMEs in Vietnam.