Author:
Dang Lan Anh,Le Thi Minh Hue,Le Thi Hong,Pham Thi Bich Thu
Abstract
This study aims to examine the relationship between selected contingent factors of Strategic Management Accounting including Costing; Planning; control and performance measurements; Strategic decision - making; Competitor Accounting; Customers Accounting and Business Performance in the context of Sugar Companies in Vietnam. By applying the quantitative data obtained from managers and accountants of the companies, the study provides some evidence supporting the effect of contingent factors on the extent of Strategic Management Accounting usage. The results of the study draw conclusions regarding the effect of Strategic Management Accounting on the Business Performance of the companies as well. From which, the authors suggest some directions to enhance Strategic Management Accounting usage in the companies and solutions to increase their business performance efficiency.
Subject
Pharmaceutical Science,Accounting
Cited by
6 articles.
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