Factors Influencing the Application of Strategic Management Accounting: A Study of Manufacturing Enterprises in Hanoi
Journal Title: International Journal of Multidisciplinary Research and Analysis - Year 2023, Vol 6, Issue 06
Abstract
Strategic management accounting (SMA) information helps managers determine the strategy and strategic position of the business. At the same time, SMA helps managers see and re-evaluate problems so that they can draw on their experiences and lessons for decision-making and control. Currently, manufacturing enterprises in Hanoi are aware of the important role of strategic management accounting information, but the level of application of strategic management accounting techniques is low. This article aims to evaluate the factors affecting the application of strategic management accounting in manufacturing enterprises in Hanoi, thereby making recommendations for these enterprises to increase the use of strategic management accounting information to help business managers make business decisions.
Authors and Affiliations
Tran Thi Thu Ha, Nguyen Thi Linh, Nguyen Hoai Anh
Keywords
Related Articles
- EP ID EP717617
- DOI -
- Views 52
- Downloads 0
Cashless Payment System on Financial Inclusion in Nigeria
The study investigates the effect of cashless payment system on financial inclusion in Nigeria. Secondary data from year 2010 till 2023 on variables of interest were collected and were analysed using quantitative analysi...
Barriers Faced by Akha and Khmu Ethnic Minority Students in Rural Primary Schools in Lao PDR
The main purpose of the study was to examine the major barriers faced by Akha and Khmu ethnic minority children in attending rural primary schools in Samphan District, Phongsaly Province, and Lao PDR. The convergent par...
Height, Push-Off Angle, Explosive Power: Do they Correlate with Volleyball Athlete Jumping Performance?
Background and Study Aim: Jump performance is the main asset in attacking volleyball. Jump performance is influenced by various factors that affect this indicator, such as body balance, upper and lower body coordination,...
Improving English Language Teaching in Sri Lankan Schools: Past Pupils’ Contribution
This paper presents the finding of a study that investigated the relationship between the contribution of alumni of schools towards the revival and promotion of English language teaching and the learning process in Sri L...
Cultural Dynamics of Ubud Noble Families in the Age of Globalization
This paper presented about the dynamics of culture and traditions of the Ubud aristocratic family that took place in the era of Globalization, Ubud Palace is one of the tourism powerhouses in Bali. Cultural results have...