Factors Affect the Application of Management Accounting of Construction Companies in Vietnam
The article is to assess factors affecting the application of management accounting in construction companies in Vietnam. Research data are collected from 303 managers and accountants of construction companies in Hanoi City, the Capital of Vietnam. Research results show that there are 5 groups of factors affecting positively the application of management accounting in these companies, including “Awareness of management accounting of managers” (β = 0,337), “Qualification of accounting staff” (β = 0,332), “Company sale” (β = 0,155), “Competition level” (β = 0,128), and “Business strategy” (β = 0,083). Research results have explained 62.5% of the effect level of these factors on managers’ application of management accounting information in construction companies in Vietnam. The result is a basis for recommendations to promote the role of management accounting information in companies in Vietnam.
Keywords: Construction companies, management accounting, factors, Vietnam.
