E ISSN: 2583-049X
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International Journal of Advanced Multidisciplinary Research and Studies

Volume 4, Issue 2, 2024

Research Internal Factors Affecting the Application of Strategic Management Accounting in Businesses



Author(s): Vu Thi Ngoc Huyen

Abstract:

Globalization and international economic integration have posed opportunities and challenges for businesses around the world. To survive and develop sustainably in an increasingly competitive market, businesses must know how to apply modern management tools to provide useful information for administrators to make business decisions. Strategic management accounting is one of the modern management tools that many administrators are interested in and applying. Strategic management accounting techniques are considered effective tools to implement the strategic management process in businesses. Recognizing the importance of strategic management accounting, however, its application in businesses is affected by many factors, including internal and external factors. In particular, internal factors such as decentralization within the enterprise, the enterprise's business strategy, enterprise scale, managers' ability to access information, and information technology are factors that can significant level of influence on the application of management accounting in businesses.


Keywords: Factors, Strategic Management Accounting, Business

Pages: 952-955

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