The Management Accounting Information System Impacts Intellectual Capital and Organizational Profitability: A Way to Increase SME’s Business Profitability in Vietnam

At this time, businesses operating in the Vietnamese market are required to implement modern management accounting systems in order to self-regulate and evaluate their overall business performance. Because of this, the management accounting information system is considered to be a vital component of the corporate governance of the organization. In addition, the company is being convinced to put its intellectual capital into practice in order to improve and enhance the quality of the information it provides. The findings of the study indicate that there are positive relationships between management accounting information systems and intellectual capital when it comes to evaluating the profitability of different businesses. The participants (N=113) were given a quantitative approach that consisted of an online questionnaire survey that utilized a Likert scale in order to collect their definitive responses during the course of the research. For the purpose of doing research data analysis, SPSS is applied. Cronbach's Alpha and One Sample Testing are utilized in order to evaluate the dependability of the scale utilized in the study and to document any modifications that may have occurred. In conclusion, the research surveys are carried out in Vietnam during the fiscal year 2025. The purpose of these surveys was to enhance the efficient management of accounting information that is associated with intellectual capital in order to maximize the performance of corporations in the current market.