The effect of strategic management accounting on business performance of sugar enterprises in Vietnam

Autor:	Thi Minh Hue Le, Thi Bich Thu Pham, Thi Hong Le, Lan Anh Dang
Rok vydání:	2021
Předmět:	lcsh:Accounting. Bookkeeping business.industry Accounting Pharmaceutical Science Strategic management accounting Business lcsh:HF5601-5689 Sugar
Zdroj:	Accounting, Pp 1085-1094 (2021)
ISSN:	2369-7407 2369-7393
DOI:	10.5267/j.ac.2021.2.031
Popis:	This study aims to examine the relationship between selected contingent factors of Strategic Management Accounting including Costing; Planning; control and performance measurements; Strategic decision - making; Competitor Accounting; Customers Accounting and Business Performance in the context of Sugar Companies in Vietnam. By applying the quantitative data obtained from managers and accountants of the companies, the study provides some evidence supporting the effect of contingent factors on the extent of Strategic Management Accounting usage. The results of the study draw conclusions regarding the effect of Strategic Management Accounting on the Business Performance of the companies as well. From which, the authors suggest some directions to enhance Strategic Management Accounting usage in the companies and solutions to increase their business performance efficiency.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_dedup___::d1dc82053809e309caa252f40b3bb6eb https://doi.org/10.5267/j.ac.2021.2.031 Zobrazit plný text záznamu