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
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