Research on the impact of applying management accounting practices on the operational effectiveness of enterprises in Binh Dinh province

Abstract

This study evaluates the factors influencing the application of management accounting practices (MAP) and the impact of these practices on the operational effectiveness of enterprises in Binh Dinh province. Data were collected from 150 enterprises in Binh Dinh through a survey questionnaire, which was analyzed using structural equation modeling to test and measure the extent of influence of the factors on the application of MAP, as well as the impact of MAPs application on the operational effectiveness of enterprises in Binh Dinh with the support of AMOS software.The research results indicate that manager’sperception, competition, information technology, business structure, corporate culture and resource implementation all influence the application of MAPs. Additionally, the application of MAPs has a positive impact on the operational effectiveness of enterprises in Binh Dinhprovince. These empirical research findings help managers to guide and enhance the application of MAPs in enterprise management to improve operational effectiveness and ensure sustainable development of the enterprises.