Factors affecting the implementation of management accounting techniques in medium-sized enterprises of Vietnam

  • Received July 7, 2021;
    Accepted September 14, 2021;
    Published September 23, 2021
  • Author(s)
  • DOI
    http://dx.doi.org/10.21511/ppm.19(3).2021.36
  • Article Info
    Volume 19 2021, Issue #3, pp. 440-452
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The main purpose of this paper is to find and evaluate the impact of unexpected factors and institutional factors that affect the implementation of management accounting techniques in medium-sized manufacturing enterprises of Vietnam. Mixed methods were combined in this study: specifically, qualitative research methods were used based on previous studies as well as background theory was used to build factors in the research model. The quantitative method used data based on surveying 129 small and medium business owners in Vietnam using SPSS 2020 software to test a multivariable linear regression model. The results show that there are three factors affecting the implementation of management accounting techniques in medium-sized manufacturing enterprises in Vietnam in the following order: (1) Viewpoints of business owners, (2) Advanced technology, and (3) Mimicry. Based on this research result, medium-sized manufacturing business owners, as well as macroeconomic managers, will have solutions to further develop management accounting techniques in medium-sized manufacturing enterprises of Vietnam.

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    • Table 1. Cronbach’s alpha values
    • Table 2. Explanation level of the model
    • Table 3. Appropriateness of the model
    • Table 4. Multicollinearity test
    • Table 5. Heteroskedasticity test
    • Conceptualization
      Tram-Nguyen Thi Huyen, Tuan-Le Anh
    • Data curation
      Tram-Nguyen Thi Huyen, Tuan-Le Anh
    • Formal Analysis
      Tram-Nguyen Thi Huyen, Nhi-Vo Van
    • Investigation
      Tram-Nguyen Thi Huyen, Tuan-Le Anh, Nhi-Vo Van
    • Methodology
      Tram-Nguyen Thi Huyen, Tuan-Le Anh, Nhi-Vo Van
    • Project administration
      Tram-Nguyen Thi Huyen
    • Resources
      Tram-Nguyen Thi Huyen, Tuan-Le Anh, Nhi-Vo Van
    • Software
      Tram-Nguyen Thi Huyen, Tuan-Le Anh
    • Writing – original draft
      Tram-Nguyen Thi Huyen, Tuan-Le Anh, Nhi-Vo Van
    • Writing – review & editing
      Tram-Nguyen Thi Huyen, Tuan-Le Anh
    • Supervision
      Tuan-Le Anh, Nhi-Vo Van
    • Validation
      Tuan-Le Anh, Nhi-Vo Van
    • Visualization
      Tuan-Le Anh, Nhi-Vo Van