Nghiên cứu các nhân tố tác động đến hiệu quả hoạt động kinh doanh các doanh nghiệp xây dựng tại Việt Nam

Abstract

The study uses qualitative and quantitative research methods, utilizing Structural Equation Modeling (SEM) to examine the
relationships between competitive pressure, market orientation, the level of use of management accounting information
and the implementation of strategic management accounting on the business performance of construction enterprises in Vietnam. Data was colected from 194 survey questionnaires, of which 171 were valid. The results of the study show that the above factors a l have a positive and statistica ly significant impact on Business Performance (PERF). In particular, the implementation of strategic management accounting (SMA) has the greatest impact, fo lowed by Competitive Pressure (CI), Market Orientation (MO), and the level of use of Management Accounting System (MAS). The study provides practical foundations for construction enterprises to apply strategic management accounting to enhance their competitive capabilities and business performance.