Explore the Role of Management Accounting in Decision Making in Vietnamese Agricultural Cooperatives-Reference-Cited by-同舟云学术

Explore the Role of Management Accounting in Decision Making in Vietnamese Agricultural Cooperatives

Published:2024-05-01 Issue:2 Volume:1 Page:63-71
ISSN:3041-1580
Container-title:European Journal of Ecology, Biology and Agriculture
language:
Short-container-title:ejeba

Author:

Nhung Ong Thi,Lan Le Thi,Le Thi Thu Huyen

Abstract

This study examines the role of management accounting in decision making in Vietnamese agricultural cooperatives. This study investigates how management accounting information is used in decision making, the factors that influence the use of that information, and the challenges that cooperatives face in implementing a management accounting system. Research shows that management accounting information is essential for strategic planning, performance measurement, and risk management, and that its use is influenced by organizational culture, resources, market competition, government regulations, and individual factors. The study provides insight into the importance of management accounting in Vietnamese agricultural cooperatives and emphasizes the need to invest in management accounting systems, employee training, and technology to enhance decision-making.

Publisher

AMO Publisher

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