Abstract
This study employs both qualitative and quantitative methods by gathering data from 220 survey samples to identify and evaluate the influencing factors on the application of Strategic Management Accounting (SMA) in logistics companies in Ho Chi Minh City (HCMC) amidst Vietnam’s transition to a market economy. Through the research, the authors clarify the influencing factors on the application of SMA, namely competition, managerial decentralization, and performance, as well as their respective impacts. Additionally, the study emphasizes the necessity of SMA tools in the context of fierce competition, especially within the logistics industry. Moreover, it proposes several recommendations aimed at enhancing the operational quality of logistics companies in HCMC through the implementation of SMA tailored to this business sector.
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