E ISSN: 2583-049X

International Journal of Advanced Multidisciplinary Research and Studies

Volume 4, Issue 2, 2024

Factors Affecting the Use of Management Accounting: A Survey of Vietnamese Small-Medium Enterprises

Author(s): Nguyen Thi Linh


In the market economy, the role of management accounting information is increasingly expanding and affirming its development position. Especially for small and medium enterprises in improving operational efficiency towards sustainable development. Small and medium enterprises are businesses that make important contributions to the economy in Vietnam, in terms of gross domestic product and creating job opportunities. This article surveys 135 small and medium-sized enterprises in Vietnam to evaluate the level of application of management accounting in enterprises. Survey results show that small and medium-sized enterprises in Vietnam are paying much attention to management accounting and are aware of the many roles of management accounting information in businesses. However, small and medium-sized enterprises face many problems when applying management accounting systems in businesses such as finance, human resources, and technology.

Keywords: Management Accounting, Challenges, Small and Medium Enterprises

Pages: 470-473

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