Factors affecting the application of management accounting practices in Vietnamese manufacturing enterprises

Abstract

Management accounting is a strategic goal, Management accounting practices (MAPs) are a means to help businesses achieve their organization's strategic goals. In Vietnam, along with the process of international economic integration, in recent years Vietnamese manufacturing enterprises are in a period of intense competition with more and more competitors participating, changing faster and becoming more competitive. so it's more unpredictable than ever. To stand firm on market fluctuations in addition to creativity and breakthroughs, a big challenge for Vietnamese administrators is to apply technical management tools to respond and increase productivity, competitive advantage of your business. This study conducted a survey of 228 manufacturing enterprises to identify and quantify the impact of factors on the application of management accounting methods in Vietnamese manufacturing enterprises.