Factors affecting the implementation of continuous improvement management accounting "kaizen costing" at Japanese enterprises in Ho Chi Minh City, Viet Nam

Abstract

The objective of the study is to identify and measure the factors that affect the application of the "Kaizen costing" continuous improvement cost accounting method in Japanese businesses in Ho Chi Minh City. Based on the survey, analysis, processing, and evaluation of the results, some solutions are proposed to enhance the application of the "Kaizen costing" cost management accounting method in Japanese businesses and increase their competitiveness in the context of integration and development in the Vietnamese market. The study analyzes 160 survey samples from Japanese information technology companies in Ho Chi Minh City, using a combination of qualitative and quantitative research methods. The analysis techniques include descriptive statistics, reliability tests, EFA analysis, and linear regression. There are 05 positive factors that have a significant impact on the application of the "Kaizen costing" continuous improvement cost management accounting method in Japanese businesses in Ho Chi Minh City, including The factors include coercive pressure, leadership style, strategic orientation, competition, and the ability of accountants.