Số No.02 April (33)-2025 Journal of Finance & Accounting Research - Trang 87

Tóm tắt tiếng Việt:

English Summary:

This study aims to examine the factors affecting the application of strategic management accounting and the impact of this application on the performance of manufacturing enterprises in Vietnam. The results of this study show that firm size, competition, management decentralization, technology level, and business strategy positively impact the application of strategic management accounting in manufacturing enterprises in Vietnam, and applying strategic management accounting helps improve and enhance the performance of these enterprises.

Từ khóa: manufacturing enterprises, management accounting, performance, strategic management accounting.

Số lượt đọc: 10 - Số lượt tải về: 5

DOI Code: https://doi.org/10.71374/jfar.v25.i2.19