FACTORS AFFECTING THE APPLICATION OF MANAGEMENT ACCOUNTING IN THE FIELD OF INFORMATION TECHNOLOGY ENTERPRISES AT HO CHI MINH CITY

Abstract

The research is to determine and measure the factors affecting the application of management accounting in Information Technology Enterprises in Ho Chi Minh City. A combination of qualitative and quantitative methods is applied in this research. This research surveyed 150 Information Technology Enterprises in Ho Chi Minh City. The data were analyzed by statistical software. Results showed that there are 6 factors affecting management accounting application in Information Technology Company in Ho Chi Minh City. These factors include the structure of products, the firm size, the accountant qualification, the awareness of manager to management accounting, the legal regulations and IT policies, the cost for applying management accounting. The weight of these factors is also detail analyzed and presented in this paper.