FACTORS AFFECTING THE APPLICATION OF MANAGEMENT ACCOUNTING AT RESTAURANT AND HOTEL SERVICE COMPANIES IN HO CHI MINH CITY

Abstract

The study analyzed, built and tested a model of factors affecting the application of management accounting (KTQT) for restaurant and hotel service companies in Ho Chi Minh City. To conduct the study, the authors used a combination of qualitative and quantitative research methods with a multivariate regression model. The research results identified four factors affecting the application of management accounting tools by companies, namely: Awareness of company managers; Characteristics of the industry; Professional qualifications of staff and workers; and Costs for applying.