Open AccessFactors affect cost management accounting application of manufacturing enterprises – An experimental research in southern Vietnam
Author(s) -
Vu Quoc Thong
Publication year - 2020
Publication title -
khoa học
Language(s) - English
Resource type - Journals
ISSN - 1859-3453
DOI - 10.46223/hcmcoujs.econ.en.10.2.256.2020
Subject(s) - cost accounting , vietnamese , cronbach's alpha , affect (linguistics) , business , management accounting , accounting , exploratory research , exploratory factor analysis , manufacturing , marketing , psychology , linguistics , philosophy , communication , sociology , anthropology , service (business)
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.