Factors affecting the application of management accounting in small and medium enterprises in Hanoi, Vietnam
Bibliographic record
Abstract
This article evaluates the factors affecting the use of management accounting in small and medium enterprises (SMEs) in Hanoi, Vietnam.The factors include: Production and business characteristics; Competitiveness; Business strategy; CEO of awareness management; Human resource quality.The study is conducted on 238 SMEs in Hanoi and the results show that CEO's awareness of management accounting had the strongest impact on the ability to apply management accounting of enterprises while competition level factor had the weakest effect.At the same time, the study also examines the significant role of mediating factor of firm size on the relationship between the characteristics of the production and business process and the application of management accounting, age and professional qualifications.The results indicate that enterprise size plays a significant role on regulating the impact of business characteristics of enterprises on management accounting application.For smaller enterprises, management accounting is less used and vice versa.Next, the younger the managers are, the higher the impact of their awareness on management accounting application, which means management accounting will be used more if managers are younger.
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How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.001 | 0.003 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.000 | 0.000 |
| Science and technology studies | 0.001 | 0.000 |
| Scholarly communication | 0.001 | 0.000 |
| Open science | 0.000 | 0.000 |
| Research integrity | 0.000 | 0.000 |
| Insufficient payload (model declined to judge) | 0.001 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".