The Relationship of Organization and Technology to the Application of Activity-Based Cost Accounting Systems in Enterprises in Hanoi

Abstract

Purpose: The article analyzes the relationship of organization and technology to the application of an activity-based cost accounting system in enterprises in Hanoi, providing more empirical evidence on the relationship between organizations and individuals. organization and technology to the application of an activity-based cost accounting system in enterprises in Hanoi. Theoretical framework: This paper uses the The innovation diffusion theory, The resource theory, The theory of cost-benefit analysis. Design/Methodology/Approach: The research method uses a questionnaire survey of accountants, chief accountants, business managers. After the survey results are available, perform data processing by statistical methods to determine the weight and frequency of selected factors, process the data on SPSS statistics 25 software, analyze the reliability of the data. factors as well as factor measurement criteria, and at the same time apply statistical methods to synthesize and compare to estimate the impact of the relationship of organization and technology on the application of the application of activity-based cost accounting systems in enterprises in Hanoi. Findings: The research results show that the support of managers, the leader, the size of the organization, the ABC consultants, the cost, the variety and complexity of the product, and the relative advantage have a positive relationship with the job. applying an activity-based cost accounting system in enterprises in Hanoi. Research, practical & social implications: Based on the research results, the author has proposed recommendations to apply the activity-based cost accounting system in enterprises in Hanoi. Originality/Value: This study fills the gap in The relationship of organization and technology to the application of activity-based cost accounting systems in enterprises in Hanoi.