DETERMINANTS AFFECTING THE SYSTEM ORGANIZATION OF THE MANAGEMENT ACCOUNTING OF THE COST FOR VIETNAM ENTERPRISES
Journal Title: European Journal of Business and Social Sciences - Year 2017, Vol 5, Issue 11
Abstract
The research objective is to propose a model that has the factors affecting the system organization of the management accounting of the cost for Vietnam enterprises in the context of joining the Trans-Pacific Partnership (TPP). The research model is built on the basis of quantitative research analyst of Exploratory Factor Analysis (EFA) and multiple linear regression analysis and the data collected from 253 accountants in many different businesses. The study results showed that the initial proposed model explained 54.9 percent (Adjusted R Square = 0.549). In particular, factors that belong to the management functions of the enterprise is the most important of three factors, followed by factors related to technology and finally the contextual factors of business affecting the system organization of the management accounting of the cost for Vietnam enterprises. In addition, the research results showed that there were 253 accountants who interviewed and answered about 46 questions that collected from 15/01/2015 to 15/10/2016. The researchers had analyzed Kaiser-Meyer-Olkin (KMO) Test for Sampling Adequacy, the result of KMO analysis used for multiple regression analysis. There are three factors, which included of factors following: Component 1 was Management functions of the enterprise (X1), Component 2 was Business Background and production cost (X2) and Component 3 was Technology (X3) which affecting the system organization of the management accounting of the cost for Vietnam enterprises with 5 percent significance level. The research results were processed from SPSS 20.0 software. The parameters of the model estimated by Least - Squares Method tested for the model assumption with 5percent significance level.
Authors and Affiliations
Nguyen Van Hai| Lecturer of the Faculty of Finance - Accounting at Lac Hong University (LHU), Nguyen Van Dung| Lecturer of the Faculty of Finance - Accounting at Lac Hong University (LHU)
Keywords
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