Factors affecting the management accounting in small and medium-sized enterprises small and medium-sized enterprises in Bien Hoa City, Dong Nai


    Accounting in general and management accounting in particular play an important role in the production and business activities of enterprises, especially small and medium-sized enterprises (SMEs). However, each enterprise has its management accounting and this approach is affected by many factors. This study is to find out the factors affecting the management accounting in SMEs in Bien Hoa City, Dong Nai Province. The study’s results show that the factors of NT (Perception of management accounting of managers), TD (qualification of accounting staff), CT (Level of market competition), VB (Legal documents and policies), QM (Enterprise Size), and CN (Production Technology) explained 67.1% of the variation in the management accounting of SMEs in Bien Hoa City, Dong Nai Province. This study proposes some solutions to help enterprises improve their management accounting in the next time.

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    KEYWORDS: impacting factors, organization, small and medium-sized enterprises, management.

    Nguyen Tien Quang, Bui Van Thuy, Tran Ngoc Khanh Nhi, Le Thi Hoai Thanh (2021)

    Viet Nam trade and industry review. ISSN: 0866-7756, No. 26 (11/2021), pp. 308-313.

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