Relationship between management accounting and business results in tourism companies in Hanoi city

Abstract

In the context that tourism companies are recovering strongly after the Covid-19 pandemic, the role of management accounting in improving management quality and improving operating results has received special attention. The goal of the article is to clarify the relationship between management accounting and business results in tourism companies in Hanoi city. The research sample was collected by the author of the article from 375 respondents who are accounting staff and management at 15 tourism companies in Hanoi city, through selective sampling in the period from January 1/2019. 2023 to October 2023. Using PLS-SEM linear structural model quantitative research, data were cleaned before running the model using SPSS 20 and AMOS 20 software. As a result, there was evidence showing the relationship There is a close relationship between management accounting and business results at companies, the factors that govern the relationship include: Company size (Size), Accounting information technology (Tech), Accounting staff qualifications (Lev)  and Awareness of management accounting of the company's Management Board (Man). In particular, the awareness factor of the company's management board plays the most important role. Besides, the study has provided some insights, and given some important discussions and assessments in improving the efficiency of management accounting activities.