PhD Dang Van Sang

Strategic management accounting in SMEs and recommendations for Vietnam

Lĩnh vực: Corporance Finance

Số No. 03 June (34)-2025 Journal of Finance & Accounting Research - Trang 126

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English Summary:

Strategic management accounting (SMA) is essential in modern business management. SMA) is a form of management accounting that focuses on providing information to support strategic decision-making and performance monitoring, particularly in relation to external factors and competitors. It's essentially management accounting with a broader, more strategic perspective, moving beyond purely internal financial data. This paper discusses an overview of SMA; the challenges and obstacles that small and medium enterprises (SMEs) in the world and in Vietnam have to face. From there, the author proposes a number of solutions to apply SMA in SMEs in Vietnam.

Từ khóa: strategic management accounting, nonfinancial information

Số lượt đọc: 41 - Số lượt tải về: 22

DOI Code: https://doi.org/10.71374/jfar.v25.i3.28

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