Doctoral thesis summary Accountancy: Factors affecting the application of strategic management accounting impact on firm performance - Evidence from manufacturing enterprises in south east region of Vietnam

This study investigates determinants of the adoption of SMA in VMEs and its impact on VMEs’ operating performance. The quantitative method is applied to test the proposed research model and hypotheses. In particular, in this stage, we collect data using questionnaires, then analyze the collected data by using SPSS and AMOS.