Factors Impacting On Managerial Accounting Implication: Evidence From Vietnamese Smes

Abstract

This study aims to investigate the factors, which impact the managerial accounting implication in Vietnamese SMEs. A survey was carried out with Vietnamese SMEs, gathering 305 usable respondents, with data and theoretical model analyzed by using SPSS, AMOS with SEM method. The study findings stated that the managerial accounting implication was driven by elements including the size of enterprise, environmental uncertainty perceptiveness, decentralization structure, customer power and post-Covid-19 working conditions. Anyway, this study’s results only account for 61.13% of the impact factors on the managerial accounting implication in Vietnamese SMEs. So in forthcoming researches other factors should be determined. The contribution of this study is to supplement to the prior empirical literature on Vietnamese practical management and others.