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Ảnh hưởng của cạnh tranh và quy trình sản xuất sản phẩm đến kế toán quản trị cho việc ra quyết định và tác động của nó đến hiệu quả hoạt động của doanh nghiệp: Nghiên cứu tại các doanh nghiệp sản xuất cơ khí Việt Nam

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Nghiên cứu được thực hiện nhằm xác định mức độ ảnh hưởng của 2 yếu tố: cạnh tranh và yêu cầu đối với quy trình sản xuất sản phẩm đến kế toán quản trị cho việc ra quyết định tại các DN sản xuất cơ khí Việt Nam. Để hiểu rõ hơn mời các bạn cùng tham khảo nội dung chi tiết của bài viết này.

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Nội dung Text: Ảnh hưởng của cạnh tranh và quy trình sản xuất sản phẩm đến kế toán quản trị cho việc ra quyết định và tác động của nó đến hiệu quả hoạt động của doanh nghiệp: Nghiên cứu tại các doanh nghiệp sản xuất cơ khí Việt Nam

  1. INTERNATIONAL CONFERENCE FOR YOUNG RESEARCHERS IN ECONOMICS & BUSINESS 2020 ICYREB 2020 INFLUENCE OF COMPETITION AND THE REQUIREMENTS FOR PRODUCTION PROCESS ON MANAGEMENT ACCOUNTING FOR DECISION - MAKING AND ITS IMPACT ON FIRM PERFORMANCE: A SURVEY IN VIETNAMESE MECHANICAL MANUFACTURING ENTERPRISES ẢNH HƯỞNG CỦA CẠNH TRANH VÀ QUY TRÌNH SẢN XUẤT SẢN PHẨM ĐẾN KẾ TOÁN QUẢN TRỊ CHO VIỆC RA QUYẾT ĐỊNH VÀ TÁC ĐỘNG CỦA NÓ ĐẾN HIỆU QUẢ HOẠT ĐỘNG CỦA DOANH NGHIỆP: NGHIÊN CỨU TẠI CÁC DOANH NGHIỆP SẢN XUẤT CƠ KHÍ VIỆT NAM MA, Nguyen Quynh Trang - Thuongmai University quynhtrangnguyen2408@gmail.com Abstract The purpose of this study is to determine the influence of competition and the requirements for production process on management accounting for decision-making in Vietnamese mechanical manufacturing enterprises (VMMEs). The sample was collected from a survey of senior executives, chief accountants and accountants of 38 VMMEs in July 2020.The results showed that both competition and requirements for production processes have an impact on management accounting for decision-making in these enterprises. In addition, management accounting for decision-making also contributes to improving firm performance. From the results, the study proposes some suggestions to promote the role of management accounting for decision-making in VMMEs. Keywords: Management accounting for decision-making, competition, production processes, firm performance. Tóm tắt Nghiên cứu được thực hiện nhằm xác định mức độ ảnh hưởng của 2 yếu tố: cạnh tranh và yêu cầu đối với quy trình sản xuất sản phẩm đến kế toán quản trị cho việc ra quyết định tại các DN sản xuât cơ khí Việt Nam. Dữ liệu được thu thập thông qua khảo sát các nhà quản trị cấp cao và những người phụ trách công tác kế toán của 38 DN sản xuất cơ khí Việt Nam. Kết quả nghiên cứu chỉ ra rằng cả áp lực cạnh tranh và yêu cầu đối với quy trình sản xuất sản phẩm đều có ảnh hưởng đến KTQT cho việc ra quyết định tại các DN được khảo sát. Ngoài ra, KTQT cho việc ra quyết định còn có vai trò tích cực đối với hiệu quả hoạt động của doanh nghiệp. Từ đó, chúng tôi đã đưa ra một số khuyến nghị cần thiết nhằm phát huy tối đa vai trò của KTQT cho việc ra quyết định trong các DNSX cơ khí Việt Nam. Từ khóa: Kế toán quản trị, ra quyết định. 1106
  2. INTERNATIONAL CONFERENCE FOR YOUNG RESEARCHERS IN ECONOMICS & BUSINESS 2020 ICYREB 2020 1. Introduction Mechanical manufacturing is a fundamental industry to the country’s socio-economic development. In recent years, the number of VMMEs accounts for nearly 30% of the total processing and manufacturing enterprises in Vietnam (General Statistics Office of Vietnam, 2019). Vietnam is a developing country, before the requirements of economic restructuring towards industrialization and modernization, the mechanical industry must be strong enough to carry out the contents of the Industrial revolution 4.0 and technological innovation for other economic sectors. However, with the development trend of the market economy, production and business activities of corporations are increasingly expanded, VMMEs are facing to some difficulties: Firstly, the mechanical industry is a diversified product industry but the pressure of competition is great. Competition makes economic relationships arising in the business process of enterprises become complicated. Enterprise must be competed with domestic and foreign businesses. In fact, many domestic manufacturing enterprises are not competitive enough, not ready to access new technologies to meet the increasing demand for quality technology products. Secondly, difficulties comes from the specific characteristics of the mechanical manufacturing industry. This is a production industry, that the production process goes through many different stages, requires very high accuracy in terms of technology level and production inputs. The main materials are iron, steel and other color alloys. Most of these materials cannot be domestically produced, so they must be imported. Therefore, the price of input materials fluctuates and affected by the world market. For labour, this is a field that requires highly skilled and specialized labor to exploit and operate technology in design and production consultancy process. This is also a big challenge for VMMEs. In the context of the Industrial revolution 4.0 and economic integration with other economies in the region and the world, VMMEs must change to be able to adapt and survive and develop. In fact, managers of these enterprises are facing many difficulties in identifying, collecting, processing and analyzing information in decision-making. They have a great demand for modern management knowledge and the support of management tools. In particular, management accounting is effective tool for providing useful information for manager. In recent years, the perception of managers about the role of management accounting has also changed. It directly affects to the application of management accounting in the enterprises.. In order to maximize the role of management accounting in advising administrators to make decision, the identification factors affecting the management accounting contents is essential. Based on that, enterprises have a basis to organize management accounting contents scientifically and logically, ensure that management accounting providing reliable, useful and appropriate infornation for users. The study was conducted for two purposes: (1) to determine the impact of competition and requirements for product processes on management accounting for decision-making; (2) to assess the role of management accounting for decision-making to the firm performance in VMMEs. The remainder of the paper is structured as follows: section two discusses about the liter- ature review along with the research hypotheses development. The research methodology, data analysis and hypothesis testing, are discussed in section three and four respectively. Section five 1107
  3. INTERNATIONAL CONFERENCE FOR YOUNG RESEARCHERS IN ECONOMICS & BUSINESS 2020 ICYREB 2020 presents the conclusions along with the implications of the study. Finally, the limitations and fur- ther research is presented in section six. 2. Literature review and research hypothesis 2.1. Management accounting for decision-making Management accounting was appeared in the early 19th century in the USA due to the need for corporating governance information in the market economy, especially large-scale businesses. Although many studies, which related to management accounting, have been conducted by accounting and auditing professional organizations and researchers all over the world, there is no official concept widely accepted. From the perspective of managers, according to professional organizations such as: IMA (1981, 2008), IFAC (1989, 2002) and many famous authers, such as: Ronald W. Hilton (1994), Kaplan (1998), , Garrison, Noreen & Brewer (2007, 2012, 2017), Horngren et al (2014), management accounting is an accounting division, which providing information to the administrators to serve the administrative functions. In this view, management accounting is a part of the management process. It also performs accounting work adequately, including: collecting, processing, analyzing and providing information to assist the managers in planning, controlling, developing and implementing strategies, ensuring the efficient use of capital and assets of enterprises (IMA, 2008). The second approach is from the perspective of the owners. From this perspective, contemporary management accounting is seen as an interplay between finance and strategic management, with a focus on creating, protecting, preserving and adding value to the owners (CIMA, 2005). Although there are many different opinions, but the concepts of management accounting show that it is one of the tools associating with the management activities, playing a role in advising managers, executing its management functions in order to achieve the owner’s goals. With the approach under functional information, the content of accounting management includes: collecting, processing, analyzing and providing information for decision-making by specific management accounting techniques. In the context of the Industrial revolution 4.0, the application of scientific and technological achievements is becoming more and more popular. Manufacturing enterprises need to base on the characteristics of production and business activities, the demand of information for manager to apply softwares in collecting, processing, analyzing and providing information. Therefore, management accounting for decision-making in enterprises includes: (1) Collecting management accounting information for decision-making; (2) Processing and analyzing management accounting information for decision-making; (3) Providing management accounting information for decision-making and (4) Application IT in collecting, processing, analyzing and providing management accounting information for decision-making. 2.2. Competition and management accounting for decision-making In the market economy, enterprises always have to compete with others on the source of raw materials, labor, product diversification, quality of products, services, prices, market share of product... Based on the Contingency Theory, researchers have explained that the increase of 1108
  4. INTERNATIONAL CONFERENCE FOR YOUNG RESEARCHERS IN ECONOMICS & BUSINESS 2020 ICYREB 2020 competitive pressure is the motivation for managers to change the way of operating and corporating governance to be able to control and use resources effectively. The needs of managers for management accounting techniques in providing information for decision-making also adapt to fluctuations of the business environment. Over the years, empirical studies on the relationship between competitive pressure and management accounting for decision-making have been conducted in many countries all over the world. However, the results of these studies are not the same. The majority of studies indicate that the higher the level of competition, the more enterprises use different accounting management tools to support decision-making (Libby & Waterhouse, 1996; Granlund & Lukka, 1998; Mia & Clare, 1999; O’Conner et al, 2004; Guilding & McManus, 2008; Waweru et al, 2008; Sulaiman et al, 2015; Ahmad, 2015...). However, a few other studies have found that competition has an opposite effect on the application of management accounting for decision-making (William & Seaman, 2001). In Vietnam, empirical studies in recent years (Doan Ngoc Phi Anh, 2016; Tran Ngoc Hung, 2016; Bui Tien Dung, 2017; Do Thi Huong Thanh, 2019; Thai An Tuan, 2019 ...) are both shown that competition is the motivating factors for the application of management accounting techniques to support decision-making in enterprises operating in different fields. However, so far no studies have been conducted in VMMEs. In the context of integration, competition is one of the biggest difficulties for VMMEs. This motivates these enterprises applying more modern management tools, including management accounting. Therefore, we hypothesize the first hypothesis: H1: Competition has an impact on management accounting for decision-making 2.3. The requirements for production processes and management accounting for decision making Based on the Contingency Theory, researchers have explained the influence of the requirements for production processes on the application of management accounting techniques in enterprises (Abdel - Kader & Luther, 2008; Albu , 2012; Sulaiman et al, 2015; Almad, 2012, 2015; Doan Ngoc Phi Anh, 2012, 2016; Bui Tien Dung, 2018; Thai Anh Tuan; 2019 ...). In the process of production and business, enterprises must always control costs well, calculate prices accurately, fully and determine a reasonable selling price. In order to determine the product cost, enterprises must identify the exact objects cost. At that time, accountants need to study the characteristics of the products, the organization of production and the requirements of the technological process. According to experts, mechanical manufacturing is an industry with complex technological processes, undergoing many stages. The product of mechanical manufacturing businesses is diverse. In an enterprise, products can be mass produced in batches with different sizes. They may be replicated periodically or not be repeated and transformed into new designs according to customers’ requirements. In order to manage enterprises, managers will often apply modern production management systems such as: TQM, JIT... This inevitably requires the high degree of application and complexity of management accounting techniques for decision- making. With the context of researching in VMMEs, we hypothesize that: H2: The requirements for production processes has an impact on management accounting for decision-making 1109
  5. INTERNATIONAL CONFERENCE FOR YOUNG RESEARCHERS IN ECONOMICS & BUSINESS 2020 ICYREB 2020 2.4. Management accounting for decision-making and firm performance Firm performance is the economic, political and social benefits that an enterprise gains in its operation (Ngo The Chi & Nguyen Trong Co, 2008). The measure to evaluate firm performance is one of the issues that many researchers are interested in. The most common evaluation is through indicators of operating profitability, economic profitability and financial profitability (Josette Peyrard, 2005; Ngo The Chi & Nguyen Trong Co, 2008; Nguyen Tan Binh, 2010…). With this perspective, firm performance is assessed through the system of financial and non-financial indicators such as revenue growth, profits, return on investment capital, new product development, research and development activities, quality of the product, distribution schedule, market share, etc… Many authors have studied the relationship between management accounting for decision- making and firm performance (Chan et al., 1997; Abdel - Kader & Luther, 2008; Sulaiman et al. 2015; Almad, 2012, 2015; Doan Ngoc Phi Anh, 2012, 2016, Bui Tien Dung, 2017; Do Thi Huong Thanh, 2019 ...). The study of Chan et al. (1997) in the US and Canada about the effects of applying management accounting for decision-making in enterprises has shown that the enterprises, which have effective management accounting system, the management process will be better than the ones do not apply properly. Similarly, Ismail & King (2005), the appropriate application of management accounting will have a positive impact on innovating and developing the market, reducing negative effects on reputation and financial performance. Doan Ngoc Phi Anh (2012) studied the factors affecting the application of management accounting and its effect on firm performance with a sample of 220 medium and large Vietnamese enterprises. The conclusion is that the application of management accounting is closely related to firm performance by providing information to administrators in operating the business. With the information which is collected, processed, analyzed, and provided by the management accounting , the managers will make the decisions correctly, thereby improving firm performance. Based on empirical studies on the relationship between management accounting and firm performance, to clarify the role of management accounting for decision-making in VMMEs, we have the third hypothesis: H3: Management accounting for decision-making has an impact on firm performance The theoretical framework was developed in (figure 1) Figure 1: Theoretical framework of the study 1110
  6. INTERNATIONAL CONFERENCE FOR YOUNG RESEARCHERS IN ECONOMICS & BUSINESS 2020 ICYREB 2020 3. Research methodology 3.1 Designing questionnaire and selecting scales In order to have more basis for proposing research models, after overviewing the researches related to the topic, we held a discussion with 5 experts on the mechanical industry in Vietnam to research the factors that affect management accounting for decision-making in enterprises. The results of direct interviews and group discussions are the basis for us to propose a draft research and development model for the survey questionnaire.The questionnaire was designed with 3 parts: - Part 1: Information about respondents (Name, gender, position, seniority...). - Part 2: Surveying the impact of competition and requirements for product processes on management accounting for decision-making. - Part3: Determining the role of management accounting for decision-making to the firm performance in VMMEs. Survey questions in sections 1 are short forms of answers. Part 2 and 3 of the questionnaire is a table of 17 measurement questions for the independent and dependent variables in the pro- posed research model. With 3 independent variable, the answers are measured by a Likert scale with 5 levels, the lowest is “1 - Strongly disagree” to “5 - Strongly agree”. Dependent variable are also measured by a Likert scale with 5 levels with “1- very bad, 2 – bad, 3 – medium, 4 – good, 5 – very good”. These questions are based on the questions used in the various studies that have been carried out before and translated from English to Vietnamese. Respondents will also base on the actual situation of their business to choose the appropriate answer. In order to ensure that the respondents have relatively sufficient knowledge to answer the survey questions, the authors selected potential respondents: senior executives, chief accountants and accountants in VMMEs with different scales. They are the people who regularly relating to collect, process and provide information to make decision. To test the suitability of the questions, we investigated the pilot testing by sending 60 questionnaires to the managers, financial directors, chief accountants and accountants of 9 mechanical manufacturing companies in Hanoi. With 43 collected questionnaires, we have checked the reliability of the scale with two tools: Cronbach Alpha and Corrected Item-Total Correlation. Both of these two coefficients need the requirements: Cronbach Alpha of the independent and dependent variables are greater than 0.7, the Corrected Item-Total Correlation of observed variables are greater than 0.3 (Hair et al., 2010). After that, we officially surveyed on a large scale with the enterprises of the research object. The questions (corrected) in the research model are described in Table 1 below: 1111
  7. INTERNATIONAL CONFERENCE FOR YOUNG RESEARCHERS IN ECONOMICS & BUSINESS 2020 ICYREB 2020 Table 1. The study variable Factor/ Study Observation Sources Code Variable variables Competition Sulaiman et al, (2015), COM 1 The large number of competitors in the (COM) Ahmad (2015), Doan Ngoc same segment. Phi Anh 2016), Tran Ngoc COM2 Competition on revenue/ market share Hung (2016), Bui Tien Dung, (2017), Do Thi Huong COM 3 Competition on price Thanh, (2019), Thai An Tuan COM 4 Competition on distribution channels (2019) The Abdel - Kader & Luther PPC 1 The design and production process is requirements (2008), Albu (2012), strictly controlled for production Sulaiman et al ( 2015), PPC 2 Flexible production system processes Almad (2015), Doan Ngoc (PPC) Phi Anh, (2016), Bui Tien PPC 3 The machine is controlled by digital Dung (2018), Thai Anh Tuan PPC 4 Products are designed and manufactured (2019) to maximize the added value to the customers. Management Kinney & Raiborn (2011), MAD 1 Collecting management accounting accounting for Garrison, Noreen & Brewer information for decision-making decision- (2017), Lanen et al (2013), MAD 2 Processing and analyzing management making (MAD) Horngren et al (2014) accounting information for decision- making MAD 3 Providing management accounting information for decision-making MAD 4 Application IT in collecting, processing, analyzing and providing management accounting information for decision- making Firm Ngo The Chi & Nguyen PER 1 Revenue growth performance Trong Co (2008), Doan (PER) Ngoc Phi Anh (2016), Bui PER 2 Profit growth Tien Dung (2017); Do Thi Huong Thanh (2019) PER 3 Quality of the products PER 4 Labor productivity PER 5 Research and development 3.2. Sample and data collection method After editing the survey and identifying the respondents, we made a survey to collect data by sending the questionnaires via email through the googledocs tool to 79 VMMES: 1112
  8. INTERNATIONAL CONFERENCE FOR YOUNG RESEARCHERS IN ECONOMICS & BUSINESS 2020 ICYREB 2020 b30 Machinery manufacturers; b24 Auto suppliers/ Vehicle components suppliers; b25 Electronics manufacturers. These are 3 important mechanical sub-sectors on the list of national key mechanical products according to Decision No. 10/2009/QD-TTg dated January 16, 2009 on the support mechanism for key mechanical products, period 2009 - 2015. During 2 months of survey from December 2019 to April 2020, we sent 350 questionnaires and received 327 ones. However, only 201 questionnaires were used for analysis purposes. The descriptive statistical analyses are performed with the support of SPSS 22.0 and AMOS 22.0. 4. Results of data analysis 4.1. Describe the research sample Classification results of research samples is as follows: Table 2. Information about respondents Percentage Items Frequency Ratio % of accumulative Sex Male 137 68.16 68.16 Female 64 31.84 100 Postion Senior executives 52 25.87 25.87 Chief accountants/ Finance Director 77 38.30 64.17 Accountants 72 35.83 100 Experience Less than 5 years 33 16.41% 16.41 5 to 10 years 66 32.82% 49.23 More than 10 years 102 50.77 100 4.2. Reliability and validity analysis To test the reliability of observed variables, the researchers used Cronbach’s Alpha and Corrected item-total correlation. The analytical results are presented in the following table: 1113
  9. INTERNATIONAL CONFERENCE FOR YOUNG RESEARCHERS IN ECONOMICS & BUSINESS 2020 ICYREB 2020 Table 3. Test results of Cronbach’s Alpha coefficient Scale Mean if Scale Variance if Corrected Item- Cronbach’s Alpha if Variables Item Deleted Item Deleted Total Correlation Item Deleted Competition (COM) Cronbach’s Alpha = .889 COM 1 7.4876 6.571 .790 .845 COM 2 7.4826 6.471 .838 .825 COM 3 7.2338 6.550 .810 .837 COM 4 7.4080 7.993 .599 .911 The requirements for production processes (PPC) Cronbach’s Alpha = .781 PPC 1 12.35 3.058 .577 .733 PPC 2 12.13 3.177 .551 .745 PPC 3 12.31 3.046 .647 .696 PPC 4 12.34 3.265 .571 .735 Management accounting for decision-making (MAD) Cronbach’s Alpha = .897 MAD 1 11.51 4.421 .747 .877 MAD 2 11.47 4.010 .822 .848 MAD 3 11.39 4.090 .790 .861 MAD 4 11.42 4.524 .732 .882 Firm performance (PER) Cronbach’s Alpha = .896 PER 1 15.8458 6.841 .632 .897 PER 2 15.8358 6.088 .799 .861 PER 3 15.8905 6.468 .713 .881 PER 4 15.8259 6.435 .782 .866 PER 5 15.8657 6.147 .801 .861 The results of the reliability analysis showed that all independent and dependent variables in the research model have Cronbach’s Alpha groups from 0.781 to 0.897. Also all observed vari- ables had Corrected Item- Total Correlation greater than 0.3. All of these indicators are greater than the minimum to ensure convergence, reliability and distinctiveness of factors as suggested by Hair et al (2010) should be included in the analysis in the next steps. 4.3. Exploratory Factor Analysis (EFA) Exploratory Factor Analysis (EFA) with Principal Axis Factoring and Promax rotation 1114
  10. INTERNATIONAL CONFERENCE FOR YOUNG RESEARCHERS IN ECONOMICS & BUSINESS 2020 ICYREB 2020 showed that the observed variables in each factor is unidirectional scale and the 17 observed vari- ables are compatible with the data. The KMO coefficient is 0.795, greater than 0.5, the Barlett test has a p-value less than 0.05, the Eigenvalue coefficient > 1, factor loading > 0.5 (see table 2) Table 4. Results of EFA analysis Component 1 2 3 4 PER5 .861 PER4 .834 PER2 .824 PER3 .803 PER1 .728 MAD2 .865 MAD4 .828 MAD3 .815 MAD1 .793 COM2 .909 COM1 .906 COM3 .892 COM4 .709 PPC1 .848 PPC3 .791 PPC2 .641 PPC4 .624 KMO 0.795 Variance explained) (%) 72.36% 4.4. Confirmatory Factor Analysis (CFA) We used Confirmatory Factor Analysis (CFA) to evaluate the fit of the research model with collected data. CFA results indicated that Chi-square/df = 2.086 < 3; CFI = 0.947; TLI = 0.932; IFI = 0.948, were all greater than 0.9; RMSEA = 0.074 < 0.08. The normalized regression weights were greater than 0.5, the Composite Reliability (CR) were greater 0.7 indicating that all factors are sufficiently credible (Hair et al., 2006). Testing Discriminant validity representing the level of square roof of Average Variance Extracted (AVE) of factors was greater 0.5 indicating that the factors have convergent value, the latent variable is well explained by its observation variables (Hair et al., 2006) (Table 5). 1115
  11. INTERNATIONAL CONFERENCE FOR YOUNG RESEARCHERS IN ECONOMICS & BUSINESS 2020 ICYREB 2020 Table 5. Result of Confirmatory Factor Analysis (CFA) Minimum nor- Number of Average Factor Composite malized regres- observation Variance Ex- Reliability sion weight variables tracted Competition (COM) 4 .886035 .904 .816453 The requirements for production 4 .781831 .796 .633493 processes (PPC) Management accounting for 4 .897714 .911 .829178 decision-making (MAD) Firm performance (PER) 5 .90636 .903 .815423 4.5. Structural Equation Modeling Analysis and Hypothesis Testing The analysis of structural equation modeling showed that the model fits the data, Chi- square/df = 2.211 < 3; CFI = 0.941; TLI = 0.924; IFI = 0.942, were greater than 0.9; RMSEA = 0.078 < 0.08, P.Value = 0.000 < 0.05. The estimated results of relationships among factors are shown in Figure 2. Figure 2. Standardized structural equation modeling analysis The two factors: competition (COM) and the requirements for production processes(PPC) both have positive impact on management accounting for decision-making (MAD). This result is also consistent with the findings of previous studies (Abdel - Kader & Luther, 2008; Albu, 2012; Sulaiman et al, 2015; Almad, 2012, 2015; Doan Ngoc Phi Anh, 2012, 2016; Bui Tien Dung, 2018; Thai Anh Tuan, 2019; Do Thi Huong Thanh, 2019…). In which PPC with beta coefficients of .618 has a stronger influence on MAD than COM (β = 0.248). In addition, the results also indicate that management accounting for decision-making (MAD) has a positive effect on firm performance (PER) with beta coefficients of.541. As a result, three hypotheses are accepted. 1116
  12. INTERNATIONAL CONFERENCE FOR YOUNG RESEARCHERS IN ECONOMICS & BUSINESS 2020 ICYREB 2020 Table 6. Regression analysis and hypothesis results Estimate S.E. C.R. P MAD
  13. INTERNATIONAL CONFERENCE FOR YOUNG RESEARCHERS IN ECONOMICS & BUSINESS 2020 ICYREB 2020 From a macro perspective, we need to have appropriate policies to enhance the advantages of management accounting, thereby encouraging enterprises to implement management accounting for decision-making. To do this, it is important to pay attention to the role of professional associations, as well as universities and training centers in introducing, disseminating, and guiding the work process of accounting management and related techniques for enterprises. 6. Limitations and further research The results of these studies are the basis for managers in VMMES to consider in establishing a management accounting system in their enterprises as well as applying management accounting techniques for controlling and operating enterprise.The research also has a number of limitations. Due to limited time, our research only investigated 2 factors affecting management accounting for decision-making in VMMEs. There are some factors which influence the appli- cation of management accounting for decision-making that have not been included in the research model such as organizational structure, managers’ knowledge, culture, qualification of accountants,... Therefore, these issues may be further clarified in further research. REFERENCES Abdel-Kader, M. and Luther, R. (2006). Management accounting practices in the British food and drinks industry, British Food Journal, 108: 336-357. 
 Abdel-Kader M,. and Luther, R. (2008). The impact of firm characteristics on management accounting practices: A UK - based empirical analysis. The British Accounting Review, 40: 2-27. 
Ahmad, K. (2012). The use of management accounting practices in Malaysia SMEs. PhD thesis, University of Exeter. https://ore.exeter.ac.uk/repository/handle/10036/3758 Atkinson, A. et al., 2012, Management accounting: information for decision-making and strategy executive, 6th editiozn, Pearson Prentice Hall. Burns, J. and Vaivio, J. (2001). Management accounting change, Management Accounting Research, 12:389-402. Chenhall, R.H. (2003). Management control systems design within its organizational con- text: findings from contingency-based research and directions for the future. Accounting, Organ- izations and Society, 28: 127-168. CIMA (2015). Management Accounting Official Terminology. The Chartered Institute of Management Accountant. Doan Ngoc Phi Anh (2012). Factors affecting strategic management accounting in Vietnamese enterprises. Economic Development Magazine Do Thi Huong Thanh (2019). Research on using management accounting methods in Vietnamese manufacturing enterprises, PhD thesis, National Economics University, Vietnam Drury, C. et al. (1993). A survey of management accounting practices in UK manufacturing companies, Chartered Association of Certified Accountants. 1118
  14. INTERNATIONAL CONFERENCE FOR YOUNG RESEARCHERS IN ECONOMICS & BUSINESS 2020 ICYREB 2020 Joshi, P.L. (2001). The International Diffusion of New Management Accounting Practices: The case of India. Journal of International Accounting, Auditing and Taxation, 10, 85-109. Garrison, R., Noreen, E., & Brewer, P. (2017). Managerial Accounting (15th ed.). Mc- Graw-Hill/Irwin. A Business Unit of the McGraw-Hill Companies Inc. 1221 Avenue of the Amer- icas, New York. Ghosh, B.C & Chan, Y.K. (1997). Management Accounting in Singapore – Well in Place. Managerial Auditing Journal, 12(1), 16-18. IFAC (1998). International Management Accounting Practice Statement: Management Ac- counting Concept, Financial and Management Accounting Committee, March 1998. Hair J.F., Black W.C., Babin B.J., Anderson R. E., Mutilvariate Tatham R. L. (2006) Data Analysis (6th edition). Upper Saddle River, NJ: Prentice Hall. Hair, J.F., Black, W.C., Babin, B.J., &Anderson, R.E. (2010), Multivariate Data Analysis, New Jersey: Pearson Academic. Kaplan, R. and Atkinson, A.( 1998). Advanced Management Accounting. 3th edition. USA, Hall Inc. Prentice International. Langfield-Smith K., Hellen Thorne, Hilton Ronald W. (2009). Management Accounting: Information for creating and managing value, 5th ed, McGraw-Hill Irwin. Thai Anh Tuan (2019). Influence of factors on the application of management accounting techniques in enterprises in the North of Vietnam, PhD thesis, National Economics University, Vietnam. Tran Ngoc Hung (2016). Factors affecting the application of management accounting in small and medium enterprises in Vietnam, PhD thesis, Ho Chi Minh University of Economics. Waweru, N. M (2010). The origin and evolution of management accounting: a review of the theoretical framework, Problems and Perpectives in Management, Volume 8, Issue 3. 1119
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