Factors affecting the implementation of strategy management accounting in vietnamese enterprises
Main Article Content
Abstract
The main purpose of this paper is to evaluate the impact of corporate characteristics, organizational structure, business strategy, market orientation and IT techniques on the implementation of Strategic Management Accounting (SMA) in Vietnamese enterprises. Data were collected from 311 enteprises located in different regions and operating in different businness areas. The results of this study prove that all the factors being examined affect the extent on which SMA is applied, but particular techniques of SMA are affected differently. Organizattional structure, business stratetry and market orientation affect the implementation of market - oriented SMA techniques. Meanwhile, corporate characteristics, organizational structure, market orientation, IT techniques affect SMA techniques that focus on cost and operating efficiency assessment. On the other hand, the results of this study also indicate that the number of enterprises which fully apply the SMA techniques is not very high, but Vietnamese enterprises have had considerations and have used accounting as a tool for providing strategy - orientated information.
Article Details
Keywords
Vietnamese enterprises, strategic Managerial Accounting, factors
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