THE IMPACT OF SIZE FACTOR ON THE IMPLEMENTATION OF MANAGEMENT ACCOUNTING IN VIETNAMESE SMALL AND MEDIUM ENTREPRISES

Abstract

During the world integration progress, Vietnamese enterprises (including small and medium enterprises) have been faced with not only opportunities but also challenges: being eliminated or being innovating to catch up the world development process. The changes should include about structure, strategy and philosophy management in order to help enterprises to become more adaptable, respond to customers’ requirements more quickly by making the timely decisions (Langfield-Smith et al., 2009). With small sizes and not familiar with modern management tools (such as management accounting), they have always got disadvantages in completing with oversea big enterprises or multinational groups. Basing on theory of management accounting, this paper use some tools such as Chi square test, EFA analysis in order to find out the impact of size factor to the possibility of implement management accounting in Vietnamese SMEs.