Factors Affecting Application of Cost Management Accounting: Evidence from Small and Medium Enterprises in Vietnam

• 발행기관: 한국유통과학회
• 저자명: Co Trong NGUYEN Tung Dao NGUYEN Hoang Thanh NGO
• 간행물 정보: 『The Journal of Asian Finance, Economics and Business(JAFEB)』The Journal of Asian Finance, Economics, and Business Vol. 9 No.4, 185~190쪽, 전체 6쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2022.04.30

영문 초록

The article analyzes the impact of factors affecting the application of management accounting in Vietnamese small and medium enterprises. It provides more empirical evidence on the factors affecting the application of cost management accounting. The research methodology involved a questionnaire survey of managers at all levels, and chief accountants and accountants of 65 Vietnamese construction enterprises. 220 questionnaires were collected in total, out of which 14 invalid questionnaires were not used due to many blank cells. The 5-level Likert scale is familiarly used in many studies, so the author also quantifies each factor according to five levels. Quantitative research was carried out with SPSS 25 software. Research results show that 4 factors positively influence the application of cost management accounting, including Business strategy, Management cost control, level of accounting staff, and Manager’s point of view on cost management accounting. The level of accounting staff factor has the strongest influence on the application. Based on the research results, the author has proposed recommendations to improve the application of cost management accounting techniques of construction enterprises, thereby contributing to enhancing competitiveness and efficiency activities of construction enterprises in Vietnam.

목차

1. Introduction

2. Literature Review

3. Research Methods and Models

4. Research Results

5. Conclusion and Recommendations

References

키워드

Cost Management Accounting Construction Enterprises Vietnam