QUALITY OF MANAGEMENT ACCOUNTING INFORMATION – THE GAP BETWEEN THEORY AND PRATICAL IN VIETNAMESE ENTREPRISES

Abstract

Managerial accounting information being used to support the process of planning, resources allocating, making decision, adjusting, monitoring and improving the business activities. Even though it plays a vital role throughout the process of making decision and solving problems, but the nature of information is never neutral due to the impact by the human factors (Atkinson et al., 2012). So, in process of collecting and using the managerial accounting information, we should not only consider its analytical aspects but also emotional react from whom being evaluated by using managerial accounting information. Basing on theories of management accounting, this paper use some methods including qualitative and quantitative methods in order to find out the impact of factors including leadership, qualification of accountants, accounting information system to the quality of management accounting information in Vietnamese enterprises.