UTIONS TO IMPROVE THE EFFICIENCY OF APPLYING MANAGEMENT ACCOUNTING TO CONSTRUCTION ENTERPRISES IN VINH LONG PROVINCE, VIETNAM
DOI:
https://doi.org/10.5281/zenodo.17697287Keywords:
Management Accounting, Construction Enterprises, Vinh Long, Influencing Factors, Business PerformanceAbstract
This study aims to propose solutions to enhance the effectiveness of management accounting practices in construction enterprises located in Vinh Long province, thereby supporting managers in decision-making processes and contributing to improving business performance. Based on an analysis of factors influencing the application of management accounting, the study identifies six key determinants affecting the extent of implementation and the effectiveness of the system, including: (1) Market competitiveness; (2) Enterprise size; (3) Professional qualifications of the accounting staff; (4) Awareness and concern of top management; (5) Costs of organizing and operating the management accounting system; and (6) Business development strategy. The research findings provide a practical foundation for construction enterprises in Vinh Long to select appropriate management accounting models and offer policy implications for regulatory authorities to promote the adoption of management accounting in local enterprises.
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Copyright (c) 2025 Trinh Nguyễn Thị Diễm, Nguyen Hai Dang
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