Factors Affecting the Use of Management Accounting Information in Vietnamese Commercial and Service Enterprises

• Autores: Ngoc Ha Dao
• Localización: International Journal of Professional Business Review: Int. J. Prof.Bus. Rev., ISSN 2525-3654, ISSN-e 2525-3654, Vol. 8, Nº. 6, 2023 (Ejemplar dedicado a: Continuous publication; e01278)
• Idioma: inglés
• DOI: 10.26668/businessreview/2023.v8i6.2451
• Enlaces
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• Resumen

  • Purpose: The article analyzes the impact of factors affecting the use of management accounting information in Vietnamese commercial and service enterprises, providing more empirical evidence on factors affecting the use of management accounting information in Vietnamese commercial and service enterprises   Theoretical framework: This paper uses the Contingency theory, Theory of planned behavior, Psychological theory.

      Design/methodology/approach: The research method uses a questionnaire survey of accountants, chief accountants, business managers. Using management accounting information in the enterprise, Decentralization of use, Awareness, usefulness, Qualification of accountants, Quality of information measured on a five-level Likert scale Very good, good, medium average, not good, weak.

      Findings: Research results show that Decentralization of Use, Awareness, Usefulness, Qualifications of Accountants, Quality of Information have a positive impact on the use of management accounting information in commercial enterprises. Vietnamese servisse   Research, Practical   &   Social   implications: Based on the research results, the author has proposed recommendations to improve the use of management accounting information in Vietnamese commercial and service enterprises.

      Originality/value:This study fills the gap in the the use of management accounting information in Vietnamese commercial and service enterprises

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