Determinants Influencing The Application of Management Accounting: The Case of Vietnam
Journal of Contemporary Issues in Business and Government,
2021, Volume 27, Issue 5, Pages 1388-1402
10.47750/cibg.2021.27.05.097
Abstract
The study aimed to determine the factors influencing the level of application ofmanagement accounting in feed production firms in Vietnam. Data were collected from the
survey of 228 feed production firms in Vietnam. The study employs the combination of
qualitative and quantitative methods with building multivariate regression models of
determinants affecting the application of management accounting in those firms. The
results contribute to building a multivariate regression model of factors affecting the
application of management accounting in food production firms. Based on the findings,
some recommendations are proposed for improving the effectiveness of applying
management accounting in Vietnamese food production firms.
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