FACTORS AFFECTING THE APPLICATION OF MANAGEMENT ACCOUNTING AT COMMERCIAL ENTERPRISES IN HCMC

Abstract

The study conducts analysis, builds and tests a model of factors affecting the application of management accounting at commercial enterprises in Ho Chi Minh City. To research the topic, the authors used a combination of qualitative and quantitative research methods with the use of multivariate regression models. The research results have identified 5 factors affecting the application of management accounting for commercial enterprises in Ho Chi Minh City, which are the awareness of company managers; company size; industry characteristics; Professional qualifications of staff and implementation costs.