CÁC NHÂN TỐ ẢNH HƯỞNG ĐẾN THỰC HIỆN KẾ TOÁN QUẢN TRỊ ĐỂ ĐÁNH GIÁ HIỆU QUẢ KINH DOANH TRONG DOANH NGHIỆP DỆT MAY VIỆT NAM

Abstract

The article deals with the assessment of factors affecting the implementation of management accounting to evaluate business performance in Vietnamese textile and garment enterprises. The author conducted a survey of 15 Vietnamese textile and garment enterprises with a total of 58 ballots collected after screening. The study shows that 5 factors have a positive impact on the implementation of management accounting to evaluate business performance in enterprises: business size, business strategy, staff qualifications, information technology system, and level of competition in the business environment.