Factors Affecting the Application of Strategic Management Accounting at Garment Enterprises in Hung Yen Province

Abstract

This paper aims to identify factors affecting the application of strategic management accounting at Garment enterprises in Hung Yen province. Propose a model of specific influencing factors at these enterprises. Measure the level of impact of factors on the application of strategic management accounting at Garment enterprises in Hung Yen province. Using qualitative research methods combined with quantitative research according to the exploratory factor model (EFA). The research results show that there are six factors that have a positive impact on the application of strategic management accounting at these companies in descending order of impact level as follows: Management decentralization, level of accountant participation, Business strategy, Technology level, perceived environment uncertainty and level of competition.