Các nhân tố ảnh hưởng đến ý định ứng dụng kế toán tinh gọn tại Việt Nam

Abstract

This study aims to explore the factors influencing the intention to apply Lean Accounting in Vietnamese enterprises, with the goal of providing practical insights and solutions for implementing this accounting model. The research employs a survey method with a random sample consisting of accountants and chief accountants from various enterprises. Statistical methods such as Cronbach’s Alpha, ANOVA, and linear regression are applied to analyze the data. The results indicate that the main factors affecting the intention to apply Lean Accounting include resource quality, management and accounting departments, and implementation costs. Proposed solutions include improving resource quality, enhancing co laboration between management and accounting departments, and improving cost efficiency during implementation. The study also highlights that technology, particularly artificial inte ligence and automation, wi l play a crucial role in optimizing Lean
Accounting processes in the future.
Keywords: Lean accounting, lean accounting model, accounting innovation