FACTORS AFFECTING THE APPLICATION OF MANAGEMENT ACCOUNTING IN PRIMARY SCHOOLS IN HO CHI MINH CITY

Abstract

In the context of reforming the public financial mechanism and enhancing autonomy for public service units, the application of management accounting in public service units in general, and in primary schools in particular, plays an important role in improving the efficiency of management and the use of resources. This study is conducted to measure the extent to which various factors influence the application of management accounting at elementary schools in Ho Chi Minh City. The author collected 250 samples for the study and used regression analysis techniques. The results showed that there are 5 affecting the application of management accounting in primary schools in Ho Chi Minh city, in decreasing order of importance, including: the level of school autonomy; the qualifications of accounting staff; leadership attention and support; the legal and regulatory framework; and the application of information technology. Based on the findings, the author proposes managerial implications to enhance the application of management accounting at elementary schools in Ho Chi Minh City