Factors affecting the application of management accounting in small and medium enterprises in Hanoi, Vietnam

Abstract

This article evaluates the factors affecting the use of management accounting in small and medium enterprises (SMEs) in Hanoi, Vietnam. The factors include: Production and business characteristics; Competitiveness; Business strategy; CEO of awareness management; Human resource quality. The study is conducted on 238 SMEs in Hanoi and the results show that CEO's awareness of management accounting had the strongest impact on the ability to apply management accounting of enterprises while competition level factor had the weakest effect. At the same time, the study also examines the significant role of mediating factor of firm size on the relationship between the characteristics of the production and business process and the application of management accounting, age and professional qualifications. The results indicate that enterprise size plays a significant role on regulating the impact of business characteristics of enterprises on management accounting application. For smaller enterprises, management accounting is less used and vice versa. Next, the younger the managers are, the higher the impact of their awareness on management accounting application, which means management accounting will be used more if managers are younger.

First report of Hemicriconemoides litchi associated with Piper sarmentosum and revision of the genus Hemicriconemoides in Vietnam

“… Nguyen and Nguyen (2000) reported the presence of H. microdoratus from a forest in Gia Lai, Vietnam. The female of Vietnamese population of H. microdoratus is characterized by having lip region not offset from body contour, bearing two annuli, first annulus larger than second; labial disc slightly elevated, rounded; cuticular annuli 3 to 5 µm wide at mid-body; stylet knob anchor-shaped, 5 to 6 µm long; dorsal orifice gland located 3 to 5 µm posterior to stylet base; secretory-excretory pore located 97 to 105 µm from anterior end; vulva located 11 annuli anterior to tail end, vulvar sheath present; anus located 1 annulus posterior to vulva; and tail tapering to a rounded tail tip.…”

“…The sheathoid nematodes, Hemicriconemoides (Chitwood and Birchfield, 1957), are root-ectoparasitic nematodes that cause damage to various crops ( Sikora et al, 2018 ) with 54 valid species worldwide ( Maria et al, 2018 ). In Vietnam, five Hemicriconemoides species have been reported including H. litchi (Misra and Edward, 1963), H. mangiferae (Siddiqi, 1961), H. cocophilus ( Loos, 1949 ; Chitwood and Birchfield, 1957), H. microdoratus ( Dasgupta et al, 1969) , and H. brachyurus ( Loos, 1949 ; Chitwood and Birchfield, 1957; Dasgupta et al, 1969 ; Nguyen and Nguyen, 2000 ). However, to the best of our knowledge, molecular data of Hemicriconemoides spp.…”

Meloidogyne daklakensisn. sp. (Nematoda: Meloidogynidae), a new root-knot nematode associated with Robusta coffee (Coffea canephoraPierre ex A. Froehner) in the Western Highlands, Vietnam

“…Twenty-one species of the Meloidogyne genus have been recorded on coffee (Souza, 2008; Humphreys-Pereira et al ., 2014). In Vietnam, only M. incognita, M. exigua and M. coffeicola have been recorded on coffee (Trinh et al ., 2013), and M. incognita causes serious damage at almost all the coffee areas (Nguyen & Nguyen, 2000, 2001; Trinh et al , 2009).…”

Barriers of the Management Accounting Application: The Case of Vietnamese Public Universities

“…For small and medium-sized enterprises, the application of management accounting and the factors affecting the application of management accounting in these enterprises have received attention from researchers. Nguyen et al (2019) found that CEO's perception of management accounting has a positive impact on the application of management accounting in small and medium-sized enterprises in Hanoi (Vietnam), while the age of managers has a negative impact on the application of management accounting and competition has the weakest impact. Le et al (2019) examined 120 Vietnamese enterprises in the fields of manufacturing, trading and services to investigate factors affecting the application of management accounting in enterprises in this field.…”