Nhân tố tác động đến việc áp dụng kế toán quản trị trong doanh nghiệp nhỏ và vừa trên địa bàn tỉnh Nghệ An

Abstract

This study aims to clarify the factors affecting the application of management accounting in sma l and medium enterprises in Nghe An province. The survey questionnaire was developed with the comments of researchers and enterprises, sent to
250 SMEs in the area, the survey subjects were managers and accountants, with 234 valid questionnaires co lected. The co lected data was processed using SPSS software, and it was concluded that a l factors have a positive impact on the application of management accounting in SMEs in Nghe An province, with the impact level from low to high in the following order: (1) enterprise size, (2) level of competition, (3) technology level, (4) accounting level, (5) awareness of managers.