Abstract
On the basis of the accounting information system, strategic management accounting (SMA) is applied to organizations, overcoming inherent barriers. SMA strongly promotes the role of supporting managers in implementing strategies towards sustainable development. There are many studies in Vietnam that identify the factors forming SMA in companies. Previous studies have provided evidence of the relationship between SMA and business performance. However, the core problem that is still lacking is the organization of information for SMA reports. It is necessary to design a process of collecting, analyzing, processing, and reporting appropriate information to serve the strategic decisions of managers. This article conducts research on this issue with the aim of filling the practical gap and meeting the current practical needs of managers. As a result, the article identifies appropriate information for SMA reports and their relationships from sources inside and outside the company. The article proposes many directional solutions to collect information, apply SMA techniques to process and report useful long-term, wide-ranging information, suitable for strategic decision making.
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