THE APPLICATION OF MANAGEMENT ACCOUNTING IN CONSTRUCTION COMPANIES IN HO CHI MINH CITY AND THE SOUTHEAST REGION

Abstract

This study aims to identify and measure the extent of influence of various factors on the management accounting (MA) implementation in construction and installation firms (C&IFs) operating in Ho Chi Minh City (HCMC) and the Southeast Provinces of Vietnam. The survey sample consists of 178 individuals who are executive leaders or representatives of C&IFs in the target region. The author employed a combined qualitative and quantitative research methodology using a Multiple Regression Model for the research topic. The results reveal that six factors positively impact the MA implementation in construction firms in HCMC and the Southeast region. These factors include: Information Technology (IT) Application Level, Company Size, Accountants’ Qualifications, Cost of Organizing MA, Commitment and Understanding of Executive Managers, and Management Decentralization.