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
Tóm tắt tiếng Việt:
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