E ISSN: 2583-049X

International Journal of Advanced Multidisciplinary Research and Studies

Volume 3, Issue 5, 2023

Factors Affecting the Application of Strategic Management Accounting Techniques: A Case Study of Vietnamese enterprises

Author(s): Tran Anh Quang, Vu Thu Ha, Tran Quoc Hai


In a modern business environment, to improve competitiveness, enterprises must be able to collect and process effective information in response to market fluctuations, and increase operational performance. Strategic management accounting (SMA) provides managers with a framework of technical groups that help businesses plan, control, and evaluate performance. Many businesses around the world operating in different fields have applied strategic management accounting. Vietnamese enterprises need to apply SMA techniques in a highly competitive environment. However, due to many reasons, the use of SMA in Vietnamese enterprises is still low. This greatly affects the performance of businesses. In order to improve management efficiency and help businesses stand firm in a competitive economy, managers need to be equipped with modern management knowledge with the support of accounting information system management in general, and SMA in particular to provide appropriate and timely information to serve decision-making administrators. This study aims to clarify the theory of economic and technical quality in relation to the performance of enterprises, which is an essential source of information for manufacturing enterprises to design and apply with appropriate techniques to improve the operational performance of manufacturing enterprises in a modern competitive environment.

Keywords: Factors, Strategic Management Accounting, Strategic Management Accounting Techniques, Vietnamese Enterprises

Pages: 93-97

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