Business Scale Affects Strategic Management Accounting at Manufacturing Enterprises in Hanoi

Strategic management accounting plays an important role in helping businesses develop and implement effective strategies that can improve long-term competitiveness and profitability. The article combines qualitative research and quantitative research to determine the research model, research hypotheses, test the research model and measure the impact of business size on strategic management accounting. Strategies of manufacturing enterprises in Hanoi. Based on data collection from 245 manufacturing enterprises in Hanoi. The empirical results add to the research literature on strategic management accounting and the impact of business size on strategic management accounting of businesses, providing implications to promote the application of management accounting. Strategic management at manufacturing enterprises in Hanoi.