FACTORS AFFECTING THE APPLICATION OF STRATEGIC MANAGEMENT ACCOUNTING (SMA) IN MEDIUM AND LARGE ENTERPRISES IN HO CHI MINH CITY CÁC NHÂN TỐ ẢNH HƯỞNG ĐẾN VIỆC VẬN DỤNG KẾ TOÁN QUẢN TRỊ CHIẾN LƯỢC (SMA) TẠI DOANH NGHIỆP VỪA VÀ LỚN Ở THÀNH PHỐ HỒ CHÍ MINH

Abstract

Strategic management accounting (SMA) is an important part of management accounting, assisting managers in evaluating and shaping business strategies by providing strategic financial and non-financial information. SMA provides critical insights that help managers make strategic decisions to optimise the enterprise's operational efficiency and competitiveness. However, the application of SMA in Vietnamese enterprises still faces significant limitations, influenced not only by internal factors but also by external factors affecting the businesses. This study indicates that in medium and large enterprises in Ho Chi Minh City, the adoption of SMA is affected by factors such as company scale, employee expertise, information technology proficiency, competitive intensity, and management network