Factors affecting the application of strategic management accounting at industrial park real estate enterprises listed on the Vietnam stock market

Abstract

The research aimed to identify factors affecting the implementation of strategic management accounting in industrial real estate listed companies in Vietnam stock market. Those factors include Organizational size, Competition, Business strategy, Application of IT, and Skills level of accounting staff. In order to measure the impact of those factors on the implementation of strategic management accounting in industrial real estate listed companies in Vietnam stock market, the author proceeded to collect data and carry out regression analysis using the software SPSS. With such insight, the author was able to identify the research gap to construct the research model for the implementation of strategic management accounting in industrial real estate listed companies in Vietnam stock market.