Factors affecting the implementation of Strategic Management Accounting (SMA): An Empirical evident from medium - sized enterprises of Vietnam
Why this work is in the frame
A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.
Bibliographic record
Abstract
The research is conducted for assessing factors affecting the implementation of Strategic Management Accounting (SMA) of medium - sized enterprises in Vietnam. Data was collected from 235 medium - sized enterprises of Vietnam for the period from 2019 to 2021. Based on quantitative research methods, the implementation of Strategic Management (SMA) and factors affecting this implementation were scrutinized. The results indicate that the implementation of Strategic Management (SMA) of medium - sized enterprises in Vietnam is influenced by factors: Technology level, Quality of accountants, Competitive level, Business strategy, and Business risk. Through findings, some recommendations are given for improving the implementation of SMA of medium – sized to satisfy the demand for information of the stakeholder in the context of integration.
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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 | 0.002 | 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 | 0.001 | 0.000 |
| Scholarly communication | 0.000 | 0.002 |
| Open science | 0.001 | 0.001 |
| 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 it