Factors Influencing the Application of Strategic Management Accounting: A Study of Manufacturing Enterprises in Hanoi

Abstract

Strategic management accounting (SMA) information helps managers determine the strategy and strategic position of the business. At the same time, SMA helps managers see and re-evaluate problems so that they can draw on their experiences and lessons for decision-making and control. Currently, manufacturing enterprises in Hanoi are aware of the important role of strategic management accounting information, but the level of application of strategic management accounting techniques is low. This article aims to evaluate the factors affecting the application of strategic management accounting in manufacturing enterprises in Hanoi, thereby making recommendations for these enterprises to increase the use of strategic management accounting information to help business managers make business decisions.