Factors affecting the application of management accounting in Vietnamese enterprises
Bibliographic record
Abstract
This paper aims to investigate factors affecting the application of management accounting in Vietnamese enterprises. Quantitative research was conducted and data was collected by sending questionnaires to 120 companies in the manufacturing, trading and service sectors in Vietnam. 6 factors were selected to measure the application of management accounting in enterprises through correlation and regression analysis. The results showed that 5 out of 6 factors positively associated with the level of management accounting application; including firm size, organizational culture, organizational structure, technology and human resources operations. In particular, corporate culture has the highest impact and opinion of managers has the lowest impact on management accounting application. Business environment has a negative impact on management accounting application in enterprises. Based on the research results, suggestions and recommendations are proposed for enterprises regarding application of management accounting. The research provided an overview of management accounting application and its benefits to enterprises. Whereby, it helps managers have a better understanding of management accounting and future directions for application. Moreover, the research results will be useful for managers to identify factors influencing their management accounting practices and improve the current management process applied in organizations.
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How this classification was reachedexpand
Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.001 | 0.000 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.000 | 0.002 |
| Science and technology studies | 0.000 | 0.000 |
| Scholarly communication | 0.000 | 0.001 |
| Open science | 0.001 | 0.001 |
| Research integrity | 0.000 | 0.000 |
| Insufficient payload (model declined to judge) | 0.000 | 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 teacher head, 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".