Factors Affecting the Application of Strategy Management Accounting in Vietnamese Logistics Enterprises

• 발행기관: 한국유통과학회
• 저자명: Thi Kim Anh VU Bich Ha DAM Thi Thuy Van HA
• 간행물 정보: 『유통과학연구(JDS)』제20권 제1호, 27~39쪽, 전체 13쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2022.01.30

영문 초록

Purpose This research aims to investigate factors affecting the application of strategic management accounting in Vietnamese Logistics Enterprises. Design/Methodology/ Approach: Quantitative research was conducted and data was collected by sending questionnaires to 188 accountants and directors from Vietnamese Logistics Enterprises (including, transportation, warehousing and forwarding). 5 factors (namely: size and organizational structure, technological advancement, and strategic management accounting implementing costs) were selected to measure the application of strategic management accounting (SMA) in Vietnamese Logistics Enterprises (LEs) through correlation and regression analysis. Results: The empirical findings show that there exists a significant association between these factors and the SMA application. LEs have strongly supported the application of SMA as a tool to provide information for making their strategic decisions. The factors including size and organizational structure, technological advancement, SMA implementing c osts, and strategy positively impact the SMA application in both financial and non-financial aspects. This finding helps the adm inistrators realize the importance of SMA. Conclusions: This study provided an overview of SMA application and its benefits to enterprises. It helps managers have a better understanding of SMA and future directions for application. Moreover, the research results will be useful for managers to identify factors influencing their SMA practices and improve the current management process applied in organizations.

목차

1. Introduction1

2. Literature Review

3. Data and Methodology

4. Research results

5. Findings and Discussion

6. Conclusion

키워드

Strategic Management Accounting application logistics enterprises