Study in the Factors Affecting the Application of Strategic Management Accounting (SMA) and Impacts on the Operating Accomplishments in the Manufacturing Enterprises in BAC Kan Province, Vietnam

Abstract

In this study, it aims to identify the factors affecting the application of strategy of managing accounting (SMA) and the impacts on the operating accomplishment of the manufacturing enterprises in Bac Kan province, Vietnam. This writing uses the regression model after having been certified by Cronbach Alpha measure and Exploratory Factor Analysis (EFA) and structural equation modeling to realize what the effects of each factor on the application of strategy of managing accounting are and its impacts on the outcomes of enterprises. The research results have shown that there are 04 factors as follows: company size, building a business strategy, the level of competition, and Accountants participating in making decisions that have a positive relation to the application of the SMA in the enterprises in Bac Kan province – Vietnam. At the same time, the results of model certification show that the application of SMA which is related positively to the results of operation of enterprises in Bac Kan province – Vietnam.