Use of Management Accounting Information by Management at Enterprises in Vietnam

In an increasingly competitive environment and businesses are aiming for sustainable development, management accounting information plays an important role. Many management accounting techniques are used to gather information, including traditional and modern techniques. Each technique is calculated and provides information at a different level. The article surveys 115 Vietnamese enterprises to evaluate the behavior of senior managers in using management accounting information. Survey results show that managers with different characteristics in age and education will have different levels of use of management accounting techniques. Business-oriented educated managers and young managers have a higher need to use management accounting information with more application of modern management accounting techniques.