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Nội dung Text: Ảnh hưởng của cạnh tranh và quy trình sản xuất sản phẩm đến kế toán quản trị cho việc ra quyết định và tác động của nó đến hiệu quả hoạt động của doanh nghiệp: Nghiên cứu tại các doanh nghiệp sản xuất cơ khí Việt Nam

  1. INTERNATIONAL CONFERENCE FOR YOUNG RESEARCHERS IN ECONOMICS & BUSINESS 2020
    ICYREB 2020

    INFLUENCE OF COMPETITION AND THE REQUIREMENTS
    FOR PRODUCTION PROCESS ON MANAGEMENT ACCOUNTING
    FOR DECISION – MAKING AND ITS IMPACT ON FIRM
    PERFORMANCE: A SURVEY IN VIETNAMESE MECHANICAL
    MANUFACTURING ENTERPRISES
    ẢNH HƯỞNG CỦA CẠNH TRANH VÀ QUY TRÌNH SẢN XUẤT
    SẢN PHẨM ĐẾN KẾ TOÁN QUẢN TRỊ CHO VIỆC RA QUYẾT ĐỊNH
    VÀ TÁC ĐỘNG CỦA NÓ ĐẾN HIỆU QUẢ HOẠT ĐỘNG
    CỦA DOANH NGHIỆP: NGHIÊN CỨU TẠI CÁC DOANH NGHIỆP
    SẢN XUẤT CƠ KHÍ VIỆT NAM

    MA, Nguyen Quynh Trang – Thuongmai University
    quynhtrangnguyen2408@gmail.com

    Abstract
    The purpose of this study is to determine the influence of competition and the requirements
    for production process on management accounting for decision-making in Vietnamese mechanical
    manufacturing enterprises (VMMEs). The sample was collected from a survey of senior
    executives, chief accountants and accountants of 38 VMMEs in July 2020.The results showed
    that both competition and requirements for production processes have an impact on management
    accounting for decision-making in these enterprises. In addition, management accounting for
    decision-making also contributes to improving firm performance. From the results, the study
    proposes some suggestions to promote the role of management accounting for decision-making
    in VMMEs.
    Keywords: Management accounting for decision-making, competition, production
    processes, firm performance.

    Tóm tắt
    Nghiên cứu được thực hiện nhằm xác định mức độ ảnh hưởng của 2 yếu tố: cạnh tranh và
    yêu cầu đối với quy trình sản xuất sản phẩm đến kế toán quản trị cho việc ra quyết định tại các
    DN sản xuât cơ khí Việt Nam. Dữ liệu được thu thập thông qua khảo sát các nhà quản trị cấp
    cao và những người phụ trách công tác kế toán của 38 DN sản xuất cơ khí Việt Nam. Kết quả
    nghiên cứu chỉ ra rằng cả áp lực cạnh tranh và yêu cầu đối với quy trình sản xuất sản phẩm đều
    có ảnh hưởng đến KTQT cho việc ra quyết định tại các DN được khảo sát. Ngoài ra, KTQT cho
    việc ra quyết định còn có vai trò tích cực đối với hiệu quả hoạt động của doanh nghiệp. Từ đó,
    chúng tôi đã đưa ra một số khuyến nghị cần thiết nhằm phát huy tối đa vai trò của KTQT cho
    việc ra quyết định trong các DNSX cơ khí Việt Nam.
    Từ khóa: Kế toán quản trị, ra quyết định.

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    1. Introduction
    Mechanical manufacturing is a fundamental industry to the country’s socio-economic
    development. In recent years, the number of VMMEs accounts for nearly 30% of the total
    processing and manufacturing enterprises in Vietnam (General Statistics Office of Vietnam, 2019).
    Vietnam is a developing country, before the requirements of economic restructuring towards
    industrialization and modernization, the mechanical industry must be strong enough to carry out
    the contents of the Industrial revolution 4.0 and technological innovation for other economic
    sectors. However, with the development trend of the market economy, production and business
    activities of corporations are increasingly expanded, VMMEs are facing to some difficulties:
    Firstly, the mechanical industry is a diversified product industry but the pressure of
    competition is great. Competition makes economic relationships arising in the business process
    of enterprises become complicated. Enterprise must be competed with domestic and foreign
    businesses. In fact, many domestic manufacturing enterprises are not competitive enough, not
    ready to access new technologies to meet the increasing demand for quality technology products.
    Secondly, difficulties comes from the specific characteristics of the mechanical
    manufacturing industry. This is a production industry, that the production process goes through
    many different stages, requires very high accuracy in terms of technology level and production
    inputs. The main materials are iron, steel and other color alloys. Most of these materials cannot
    be domestically produced, so they must be imported. Therefore, the price of input materials
    fluctuates and affected by the world market. For labour, this is a field that requires highly skilled
    and specialized labor to exploit and operate technology in design and production consultancy
    process. This is also a big challenge for VMMEs.
    In the context of the Industrial revolution 4.0 and economic integration with other
    economies in the region and the world, VMMEs must change to be able to adapt and survive and
    develop. In fact, managers of these enterprises are facing many difficulties in identifying,
    collecting, processing and analyzing information in decision-making. They have a great demand
    for modern management knowledge and the support of management tools. In particular,
    management accounting is effective tool for providing useful information for manager. In recent
    years, the perception of managers about the role of management accounting has also changed. It
    directly affects to the application of management accounting in the enterprises.. In order to
    maximize the role of management accounting in advising administrators to make decision, the
    identification factors affecting the management accounting contents is essential. Based on that,
    enterprises have a basis to organize management accounting contents scientifically and logically,
    ensure that management accounting providing reliable, useful and appropriate infornation
    for users.
    The study was conducted for two purposes: (1) to determine the impact of competition and
    requirements for product processes on management accounting for decision-making; (2) to assess
    the role of management accounting for decision-making to the firm performance in VMMEs.
    The remainder of the paper is structured as follows: section two discusses about the liter-
    ature review along with the research hypotheses development. The research methodology, data
    analysis and hypothesis testing, are discussed in section three and four respectively. Section five

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    presents the conclusions along with the implications of the study. Finally, the limitations and fur-
    ther research is presented in section six.
    2. Literature review and research hypothesis
    2.1. Management accounting for decision-making
    Management accounting was appeared in the early 19th century in the USA due to the need
    for corporating governance information in the market economy, especially large-scale businesses.
    Although many studies, which related to management accounting, have been conducted by
    accounting and auditing professional organizations and researchers all over the world, there is
    no official concept widely accepted.
    From the perspective of managers, according to professional organizations such as: IMA
    (1981, 2008), IFAC (1989, 2002) and many famous authers, such as: Ronald W. Hilton (1994),
    Kaplan (1998), , Garrison, Noreen & Brewer (2007, 2012, 2017), Horngren et al (2014),
    management accounting is an accounting division, which providing information to the
    administrators to serve the administrative functions. In this view, management accounting is a
    part of the management process. It also performs accounting work adequately, including:
    collecting, processing, analyzing and providing information to assist the managers in planning,
    controlling, developing and implementing strategies, ensuring the efficient use of capital and
    assets of enterprises (IMA, 2008).
    The second approach is from the perspective of the owners. From this perspective,
    contemporary management accounting is seen as an interplay between finance and strategic
    management, with a focus on creating, protecting, preserving and adding value to the owners
    (CIMA, 2005).
    Although there are many different opinions, but the concepts of management accounting
    show that it is one of the tools associating with the management activities, playing a role in
    advising managers, executing its management functions in order to achieve the owner’s goals.
    With the approach under functional information, the content of accounting management includes:
    collecting, processing, analyzing and providing information for decision-making by specific
    management accounting techniques. In the context of the Industrial revolution 4.0, the application
    of scientific and technological achievements is becoming more and more popular. Manufacturing
    enterprises need to base on the characteristics of production and business activities, the demand
    of information for manager to apply softwares in collecting, processing, analyzing and providing
    information. Therefore, management accounting for decision-making in enterprises includes: (1)
    Collecting management accounting information for decision-making; (2) Processing and
    analyzing management accounting information for decision-making; (3) Providing management
    accounting information for decision-making and (4) Application IT in collecting, processing,
    analyzing and providing management accounting information for decision-making.
    2.2. Competition and management accounting for decision-making
    In the market economy, enterprises always have to compete with others on the source of
    raw materials, labor, product diversification, quality of products, services, prices, market share
    of product… Based on the Contingency Theory, researchers have explained that the increase of

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    competitive pressure is the motivation for managers to change the way of operating and
    corporating governance to be able to control and use resources effectively. The needs of managers
    for management accounting techniques in providing information for decision-making also adapt
    to fluctuations of the business environment. Over the years, empirical studies on the relationship
    between competitive pressure and management accounting for decision-making have been
    conducted in many countries all over the world. However, the results of these studies are not the
    same. The majority of studies indicate that the higher the level of competition, the more
    enterprises use different accounting management tools to support decision-making (Libby &
    Waterhouse, 1996; Granlund & Lukka, 1998; Mia & Clare, 1999; O’Conner et al, 2004; Guilding
    & McManus, 2008; Waweru et al, 2008; Sulaiman et al, 2015; Ahmad, 2015…). However, a few
    other studies have found that competition has an opposite effect on the application of management
    accounting for decision-making (William & Seaman, 2001). In Vietnam, empirical studies in
    recent years (Doan Ngoc Phi Anh, 2016; Tran Ngoc Hung, 2016; Bui Tien Dung, 2017; Do Thi
    Huong Thanh, 2019; Thai An Tuan, 2019 …) are both shown that competition is the motivating
    factors for the application of management accounting techniques to support decision-making in
    enterprises operating in different fields. However, so far no studies have been conducted in
    VMMEs. In the context of integration, competition is one of the biggest difficulties for VMMEs.
    This motivates these enterprises applying more modern management tools, including management
    accounting. Therefore, we hypothesize the first hypothesis:
    H1: Competition has an impact on management accounting for decision-making
    2.3. The requirements for production processes and management accounting for decision
    making
    Based on the Contingency Theory, researchers have explained the influence of the
    requirements for production processes on the application of management accounting techniques
    in enterprises (Abdel – Kader & Luther, 2008; Albu , 2012; Sulaiman et al, 2015; Almad, 2012,
    2015; Doan Ngoc Phi Anh, 2012, 2016; Bui Tien Dung, 2018; Thai Anh Tuan; 2019 …). In the
    process of production and business, enterprises must always control costs well, calculate prices
    accurately, fully and determine a reasonable selling price. In order to determine the product cost,
    enterprises must identify the exact objects cost. At that time, accountants need to study the
    characteristics of the products, the organization of production and the requirements of the
    technological process. According to experts, mechanical manufacturing is an industry with
    complex technological processes, undergoing many stages. The product of mechanical
    manufacturing businesses is diverse. In an enterprise, products can be mass produced in batches
    with different sizes. They may be replicated periodically or not be repeated and transformed into
    new designs according to customers’ requirements. In order to manage enterprises, managers will
    often apply modern production management systems such as: TQM, JIT… This inevitably requires
    the high degree of application and complexity of management accounting techniques for decision-
    making. With the context of researching in VMMEs, we hypothesize that:
    H2: The requirements for production processes has an impact on management
    accounting for decision-making

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    2.4. Management accounting for decision-making and firm performance
    Firm performance is the economic, political and social benefits that an enterprise gains in
    its operation (Ngo The Chi & Nguyen Trong Co, 2008). The measure to evaluate firm
    performance is one of the issues that many researchers are interested in. The most common
    evaluation is through indicators of operating profitability, economic profitability and financial
    profitability (Josette Peyrard, 2005; Ngo The Chi & Nguyen Trong Co, 2008; Nguyen Tan Binh,
    2010…). With this perspective, firm performance is assessed through the system of financial and
    non-financial indicators such as revenue growth, profits, return on investment capital, new product
    development, research and development activities, quality of the product, distribution schedule,
    market share, etc…
    Many authors have studied the relationship between management accounting for decision-
    making and firm performance (Chan et al., 1997; Abdel – Kader & Luther, 2008; Sulaiman et al.
    2015; Almad, 2012, 2015; Doan Ngoc Phi Anh, 2012, 2016, Bui Tien Dung, 2017; Do Thi Huong
    Thanh, 2019 …). The study of Chan et al. (1997) in the US and Canada about the effects of
    applying management accounting for decision-making in enterprises has shown that the
    enterprises, which have effective management accounting system, the management process will
    be better than the ones do not apply properly. Similarly, Ismail & King (2005), the appropriate
    application of management accounting will have a positive impact on innovating and developing
    the market, reducing negative effects on reputation and financial performance. Doan Ngoc Phi
    Anh (2012) studied the factors affecting the application of management accounting and its effect
    on firm performance with a sample of 220 medium and large Vietnamese enterprises. The
    conclusion is that the application of management accounting is closely related to firm performance
    by providing information to administrators in operating the business. With the information which
    is collected, processed, analyzed, and provided by the management accounting , the managers
    will make the decisions correctly, thereby improving firm performance. Based on empirical
    studies on the relationship between management accounting and firm performance, to clarify the
    role of management accounting for decision-making in VMMEs, we have the third hypothesis:
    H3: Management accounting for decision-making has an impact on firm performance
    The theoretical framework was developed in (figure 1)

    Figure 1: Theoretical framework of the study

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    3. Research methodology
    3.1 Designing questionnaire and selecting scales
    In order to have more basis for proposing research models, after overviewing the researches
    related to the topic, we held a discussion with 5 experts on the mechanical industry in Vietnam
    to research the factors that affect management accounting for decision-making in enterprises.
    The results of direct interviews and group discussions are the basis for us to propose a draft
    research and development model for the survey questionnaire.The questionnaire was designed
    with 3 parts:
    – Part 1: Information about respondents (Name, gender, position, seniority…).
    – Part 2: Surveying the impact of competition and requirements for product processes on
    management accounting for decision-making.
    – Part3: Determining the role of management accounting for decision-making to the firm
    performance in VMMEs.
    Survey questions in sections 1 are short forms of answers. Part 2 and 3 of the questionnaire
    is a table of 17 measurement questions for the independent and dependent variables in the pro-
    posed research model. With 3 independent variable, the answers are measured by a Likert scale
    with 5 levels, the lowest is “1 – Strongly disagree” to “5 – Strongly agree”. Dependent variable
    are also measured by a Likert scale with 5 levels with “1- very bad, 2 – bad, 3 – medium, 4 –
    good, 5 – very good”. These questions are based on the questions used in the various studies that
    have been carried out before and translated from English to Vietnamese. Respondents will also
    base on the actual situation of their business to choose the appropriate answer. In order to ensure
    that the respondents have relatively sufficient knowledge to answer the survey questions, the
    authors selected potential respondents: senior executives, chief accountants and accountants in
    VMMEs with different scales. They are the people who regularly relating to collect, process and
    provide information to make decision.
    To test the suitability of the questions, we investigated the pilot testing by sending 60
    questionnaires to the managers, financial directors, chief accountants and accountants of 9
    mechanical manufacturing companies in Hanoi. With 43 collected questionnaires, we have
    checked the reliability of the scale with two tools: Cronbach Alpha and Corrected Item-Total
    Correlation. Both of these two coefficients need the requirements: Cronbach Alpha of the
    independent and dependent variables are greater than 0.7, the Corrected Item-Total Correlation
    of observed variables are greater than 0.3 (Hair et al., 2010). After that, we officially surveyed
    on a large scale with the enterprises of the research object. The questions (corrected) in the
    research model are described in Table 1 below:

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    Table 1. The study variable

    Factor/ Study Observation
    Sources Code
    Variable variables
    Competition Sulaiman et al, (2015), COM 1 The large number of competitors in the
    (COM) Ahmad (2015), Doan Ngoc same segment.
    Phi Anh 2016), Tran Ngoc COM2 Competition on revenue/ market share
    Hung (2016), Bui Tien
    Dung, (2017), Do Thi Huong COM 3 Competition on price
    Thanh, (2019), Thai An Tuan
    COM 4 Competition on distribution channels
    (2019)
    The Abdel – Kader & Luther PPC 1 The design and production process is
    requirements (2008), Albu (2012), strictly controlled
    for production Sulaiman et al ( 2015), PPC 2 Flexible production system
    processes Almad (2015), Doan Ngoc
    (PPC) Phi Anh, (2016), Bui Tien PPC 3 The machine is controlled by digital
    Dung (2018), Thai Anh Tuan
    PPC 4 Products are designed and manufactured
    (2019)
    to maximize the added value to the
    customers.
    Management Kinney & Raiborn (2011), MAD 1 Collecting management accounting
    accounting for Garrison, Noreen & Brewer information for decision-making
    decision- (2017), Lanen et al (2013), MAD 2 Processing and analyzing management
    making (MAD) Horngren et al (2014) accounting information for decision-
    making
    MAD 3 Providing management accounting
    information for decision-making
    MAD 4 Application IT in collecting, processing,
    analyzing and providing management
    accounting information for decision-
    making
    Firm Ngo The Chi & Nguyen PER 1 Revenue growth
    performance Trong Co (2008), Doan
    (PER) Ngoc Phi Anh (2016), Bui PER 2 Profit growth
    Tien Dung (2017); Do Thi
    Huong Thanh (2019) PER 3 Quality of the products

    PER 4 Labor productivity

    PER 5 Research and development

    3.2. Sample and data collection method
    After editing the survey and identifying the respondents, we made a survey to collect data
    by sending the questionnaires via email through the googledocs tool to 79 VMMES:

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    b30 Machinery manufacturers;
    b24 Auto suppliers/ Vehicle components suppliers;
    b25 Electronics manufacturers.
    These are 3 important mechanical sub-sectors on the list of national key mechanical
    products according to Decision No. 10/2009/QD-TTg dated January 16, 2009 on the support
    mechanism for key mechanical products, period 2009 – 2015.
    During 2 months of survey from December 2019 to April 2020, we sent 350 questionnaires
    and received 327 ones. However, only 201 questionnaires were used for analysis purposes. The
    descriptive statistical analyses are performed with the support of SPSS 22.0 and AMOS 22.0.
    4. Results of data analysis
    4.1. Describe the research sample
    Classification results of research samples is as follows:
    Table 2. Information about respondents

    Percentage
    Items Frequency Ratio %
    of accumulative
    Sex
    Male 137 68.16 68.16
    Female 64 31.84 100
    Postion
    Senior executives 52 25.87 25.87
    Chief accountants/ Finance Director 77 38.30 64.17
    Accountants 72 35.83 100
    Experience
    Less than 5 years 33 16.41% 16.41
    5 to 10 years 66 32.82% 49.23
    More than 10 years 102 50.77 100

    4.2. Reliability and validity analysis
    To test the reliability of observed variables, the researchers used Cronbach’s Alpha and
    Corrected item-total correlation. The analytical results are presented in the following table:

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    Table 3. Test results of Cronbach’s Alpha coefficient

    Scale Mean if Scale Variance if Corrected Item- Cronbach’s Alpha if
    Variables
    Item Deleted Item Deleted Total Correlation Item Deleted
    Competition (COM) Cronbach’s Alpha = .889
    COM 1 7.4876 6.571 .790 .845
    COM 2 7.4826 6.471 .838 .825
    COM 3 7.2338 6.550 .810 .837
    COM 4 7.4080 7.993 .599 .911
    The requirements for production processes (PPC) Cronbach’s Alpha = .781
    PPC 1 12.35 3.058 .577 .733
    PPC 2 12.13 3.177 .551 .745
    PPC 3 12.31 3.046 .647 .696
    PPC 4 12.34 3.265 .571 .735
    Management accounting for decision-making (MAD) Cronbach’s Alpha = .897
    MAD 1 11.51 4.421 .747 .877
    MAD 2 11.47 4.010 .822 .848
    MAD 3 11.39 4.090 .790 .861
    MAD 4 11.42 4.524 .732 .882
    Firm performance (PER) Cronbach’s Alpha = .896
    PER 1 15.8458 6.841 .632 .897
    PER 2 15.8358 6.088 .799 .861
    PER 3 15.8905 6.468 .713 .881
    PER 4 15.8259 6.435 .782 .866
    PER 5 15.8657 6.147 .801 .861

    The results of the reliability analysis showed that all independent and dependent variables
    in the research model have Cronbach’s Alpha groups from 0.781 to 0.897. Also all observed vari-
    ables had Corrected Item- Total Correlation greater than 0.3. All of these indicators are greater
    than the minimum to ensure convergence, reliability and distinctiveness of factors as suggested
    by Hair et al (2010) should be included in the analysis in the next steps.
    4.3. Exploratory Factor Analysis (EFA)
    Exploratory Factor Analysis (EFA) with Principal Axis Factoring and Promax rotation

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    showed that the observed variables in each factor is unidirectional scale and the 17 observed vari-
    ables are compatible with the data. The KMO coefficient is 0.795, greater than 0.5, the Barlett
    test has a p-value less than 0.05, the Eigenvalue coefficient > 1, factor loading > 0.5 (see table 2)
    Table 4. Results of EFA analysis

    Component
    1 2 3 4
    PER5 .861
    PER4 .834
    PER2 .824
    PER3 .803
    PER1 .728
    MAD2 .865
    MAD4 .828
    MAD3 .815
    MAD1 .793
    COM2 .909
    COM1 .906
    COM3 .892
    COM4 .709
    PPC1 .848
    PPC3 .791
    PPC2 .641
    PPC4 .624
    KMO 0.795
    Variance explained) (%) 72.36%

    4.4. Confirmatory Factor Analysis (CFA)
    We used Confirmatory Factor Analysis (CFA) to evaluate the fit of the research model with
    collected data. CFA results indicated that Chi-square/df = 2.086 < 3; CFI = 0.947; TLI = 0.932;
    IFI = 0.948, were all greater than 0.9; RMSEA = 0.074 < 0.08. The normalized regression weights
    were greater than 0.5, the Composite Reliability (CR) were greater 0.7 indicating that all factors
    are sufficiently credible (Hair et al., 2006). Testing Discriminant validity representing the level
    of square roof of Average Variance Extracted (AVE) of factors was greater 0.5 indicating that the
    factors have convergent value, the latent variable is well explained by its observation variables
    (Hair et al., 2006) (Table 5).

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    Table 5. Result of Confirmatory Factor Analysis (CFA)

    Minimum nor-
    Number of Average
    Factor Composite malized regres-
    observation Variance Ex-
    Reliability sion weight
    variables tracted
    Competition (COM) 4 .886035 .904 .816453

    The requirements for production 4 .781831 .796 .633493
    processes (PPC)
    Management accounting for 4 .897714 .911 .829178
    decision-making (MAD)
    Firm performance (PER) 5 .90636 .903 .815423

    4.5. Structural Equation Modeling Analysis and Hypothesis Testing
    The analysis of structural equation modeling showed that the model fits the data, Chi-
    square/df = 2.211 < 3; CFI = 0.941; TLI = 0.924; IFI = 0.942, were greater than 0.9; RMSEA =
    0.078 < 0.08, P.Value = 0.000 < 0.05. The estimated results of relationships among factors are
    shown in Figure 2.

    Figure 2. Standardized structural equation modeling analysis

    The two factors: competition (COM) and the requirements for production processes(PPC)
    both have positive impact on management accounting for decision-making (MAD). This result
    is also consistent with the findings of previous studies (Abdel – Kader & Luther, 2008; Albu,
    2012; Sulaiman et al, 2015; Almad, 2012, 2015; Doan Ngoc Phi Anh, 2012, 2016; Bui Tien Dung,
    2018; Thai Anh Tuan, 2019; Do Thi Huong Thanh, 2019…). In which PPC with beta coefficients
    of .618 has a stronger influence on MAD than COM (β = 0.248).
    In addition, the results also indicate that management accounting for decision-making
    (MAD) has a positive effect on firm performance (PER) with beta coefficients of.541. As a result,
    three hypotheses are accepted.

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    Table 6. Regression analysis and hypothesis results

    Estimate S.E. C.R. P

    MAD

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    ICYREB 2020

    From a macro perspective, we need to have appropriate policies to enhance the advantages
    of management accounting, thereby encouraging enterprises to implement management
    accounting for decision-making. To do this, it is important to pay attention to the role of
    professional associations, as well as universities and training centers in introducing,
    disseminating, and guiding the work process of accounting management and related techniques
    for enterprises.
    6. Limitations and further research
    The results of these studies are the basis for managers in VMMES to consider in
    establishing a management accounting system in their enterprises as well as applying management
    accounting techniques for controlling and operating enterprise.The research also has a number
    of limitations. Due to limited time, our research only investigated 2 factors affecting management
    accounting for decision-making in VMMEs. There are some factors which influence the appli-
    cation of management accounting for decision-making that have not been included in the research
    model such as organizational structure, managers’ knowledge, culture, qualification of
    accountants,… Therefore, these issues may be further clarified in further research.

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