CÁC NHÂN TỐ BÊN TRONG DOANH NGHIỆP ẢNH HƯỞNG ĐẾN VIỆC VẬN DỤNG KẾ TOÁN QUẢN TRỊ CHI PHÍ TẠI CÁC DOANH NGHIỆP NHỎ VÀ VỪA TRÊN ĐỊA BÀN THÀNH PHỐ BIÊN HOÀ TỈNH ĐỒNG NAI

Abstract

This study aims to identify and analyze the factors influencing the adoption of cost management accounting in small and medium-sized enterprises (SMEs) in Bien Hoa City, Dong Nai Province. Based on the inheritance and development of measurement scales suitable for the local context, the study utilizes data from 174 valid responses from enterprises. Data analysis is conducted using Smart PLS 4.1 software with the PLS-SEM structural model. The research findings indicate that all six proposed factors have an impact on the adoption of cost management accounting, including: (1) Enterprise size, (2) Business strategy, (3) Awareness of cost management accounting by owners or managers, (4) Accountant competence, (5) Cost of organizing cost management accounting, and (6) Technological support. These findings provide a scientific basis for enterprises and managers to make appropriate adjustments to enhance the effectiveness of cost management accounting in practice.