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Factors affect cost management accounting application of manufacturing enterprises in Southern Vietnam

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  • Vu Quoc Thong

    (Ho Chi Minh City Open University, Vietnam)

Abstract

To identify factors affecting cost management accounting application of manufacturing enterprises is a challenge. By qualitative approach, we propose our research model and five hypothesises. During the implementation, we survey 179 manufacturing enterprises in southern Vietnam. Then, the research model is Cronbach Alpha tested, conducted exploratory factor analysis and run gression analysis to explain our proposed hypothesis. The result indicates there are 26 variables from Vietnamese manufacturing enterprise’s managers view grouped into 5 factors affecting the cost management accounting application. These factors are manager’s cognition, accountant’s professional level, enterprise size, IT application level and decentralized administration. The paper conclusion progressively paves the way for further researches on cost management accounting application.

Suggested Citation

  • Vu Quoc Thong, 2020. "Factors affect cost management accounting application of manufacturing enterprises in Southern Vietnam," HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE - ECONOMICS AND BUSINESS ADMINISTRATION, HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE, HO CHI MINH CITY OPEN UNIVERSITY, vol. 10(2), pages 42-59.
    • Handle: RePEc:bjw:econen:v:10:y:2020:i:2:p:42-59
    DOI: 10.46223/HCMCOUJS.econ.en.10.2.256.2020
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    References listed on IDEAS

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    2. Chenhall, Robert H., 2003. "Management control systems design within its organizational context: findings from contingency-based research and directions for the future," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 127-168.
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