Factors affecting the intentions in applying modern management accounting of manufacturing enterprises in the central provinces of Vietnam

This study assesses factors affecting the intention to apply modern management accounting (MMA) in manufacturing enterprises in central Vietnam. SPSS and SmartPLS software are used to process data collected from 150 senior leaders and chief accountants in manufacturing enterprises. Research result shows that there are eight factors affecting the intention to apply MMA, including Perception of usefulness, perception of the application’s ease, manager’s attitude, subjective norms, factors belonging to the business, low-cost strategy, differentiation strategy, and business environment.