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INTRODUCTION
1. Research motivations
With the strong development of accounting science, MAIS has also
gradually developed. The information provided by MAIS is increasingly
useful and shows the indispensable roles in the management activities of
enterprises. Firstly, MAIS is a tool to help managers to estimate the plans
and budgets to run business as well as organize resources to implement the
plans and budgets. Besides that, MAIS is a measure to help administrators
to evaluate the process and performance, identify the deviations and the
causes, detect the effective solutions to improve. MAIS is also a source of
information to help administrators make the right and timely decisions,
seize the opportunities that the market brings. In particular, Vietnam is
receiving a new wave of technology brought by the 4th industrial
revolution. Therefore, businesses need to adapt and innovate MAIS to better
meet the information needs of business administrators. Despite playing the
important roles, MAIS has not been properly paid attention both from the
agencies that issue State laws as well as the enterprise.
At the confectionery production enterprises in Hanoi today, the
organization of MAIS still has some shortcomings such as the overlapped
arrangement of people to perform the tasks in the system is overlapped, lack
of rhythmic coordination between individuals and departments in the
enterprise, unclear procedures for collecting, processing data and providing
information. That is because administrators in these kinds of enterprises
have not yet seen the importance of organizing MAIS. That is because
administrators in these kinds of enterprises have not yet seen the importance
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of organizing MAIS. These limitations lead to the information that the
system provides not to help managers making decisions. Therefore, when
managers need information for making decisions or planning business
production, there is almost no reliable basis to practice.
Stemming from the mentioned issues, the author chose the topic
"Organizing management accounting information system in
confectionery manufacturing enterprises in Hanoi" for doctoral thesis
research.
2. Literature overview
The author has reviewed the domestic and international kinds of
literature related to the research issue and divided them into two segments:
(1) The researches on the AIS organization and the MAIS
organization.
(2) The studies on factors affecting the AIS organization and the
MAIS organization.
Thereby, the author realizes unexplained gaps following:
- The studies have not mentioned the requirements to set up the MAIS.
Although some studies have taken a multi-perspective approach, the studies
have not fully and clearly shown the issue of the MAIS organization. There
are very few studies published considering the MAIS organization with the
trend of the information integration systems and big data.
- The domestic studies have mainly used qualitative research methods
to give the factors affecting the MAIS organization. Very few projects
studies put forward models and test factors affecting the MAIS organization
in manufacturing enterprises.
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- The studies related to AIS, MAS though diverse in types of
businesses. However, there has not been any study on MAIS organization in
confectionery manufacturing enterprises in Hanoi.
3. Objectives and Missions
Objectives: The objective of the thesis is to study and propose solutions
to perfect the MAIS organization of confectionery manufacturing joint-stock
enterprises in Hanoi to meet management requirements in the context of
globalization and implementation of the industrial revolution 4.0
Missions:
- Studying and shedding out theories framework about the MAIS
organization in manufacturing enterprises in a multi-perspective approach
(the components of the system, the information contents, the information
function of the system) and placing it in the context of technology 4.0, the
system integrates information. In addition to the concepts and nature of
MAIS, clarify requirements for MAIS organization, contents of MAIS, and
factors affecting MAIS organization in manufacturing enterprises.
- Studying and clarifying the actuality about the MAIS organization
and factors affecting MAIS organization in confectionery manufacturing
joint-stock enterprises in Hanoi.
- Researching solutions to help the confectionery manufacturing
enterprises in Hanoi improve the MAIS organization to provide useful
information for administrators in the enterprise.
4. Object and scope
4.1. Object
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The thesis researches the theoretical framework about MAIS
organization, factors affecting the MAIS organization in manufacturing
enterprises as well as the actuality of MAIS organization and factors
affecting MAIS organization in the confectionery manufacturing joint-
stock enterprises in Hanoi.
4.2. Scope
+ Content: The thesis studies theory và practice of MAIS
organization in enterprises.
+ Size: researching at typical twenty-five (25) confectionery
manufacturing joint-stock enterprises in Hanoi.
+ Timeline: the thesis was conducted in the period from 2014 to 2018
5. Research questions
Question 1: What are the requirements and contents of the MAIS
organization in the manufacturing enterprises? Which factors are affecting
the MAIS in enterprises?
Question 2: What is the actuality of MAIS organization in
confectionery manufacturing joint-stock enterprises in Ha Noi? Which
factors are affecting MAIS organization in confectionery manufacturing
joint-stock enterprises in Ha Noi?
Question 3: Which solutions should be applied to improve MAIS
organization in confectionery manufacturing joint-stock enterprises in Ha
Noi?
Question 4: What recommendations should be given to the
Government, authorities, and confectionery manufacturing joint-stock
enterprises in Ha Noi enterprises do to implement solutions?
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6. Research process and method
6.1. Research process
The research process of the thesis has carried out in four (6) steps:
(1) Identify research issues, (2) Determine the research objectives, object,
and scope, (3) Select the research method, (4) Clarify theories, (5) Survey
the current situation, (6) Proposing solutions and recommendations.
6.2. Research method
The thesis uses a combination of qualitative and quantitative research
methods. In particular, the qualitative method is used to systematize the
theoretical background and understand the current status of MAIS in the
confectionery manufacturing joint-stock enterprises in Ha Noi. The
quantitative method is used to survey and assess the factors affecting
MAIS in confectionery manufacturing joint-stock enterprises in Ha Noi.
7. Scientific findings
The thesis has reviewed, set up and shed light on the necessary
theoretical background to organizing a management accounting
information system. The study has stressed that there are three basic
requirements that management accounting information systems need to
support when organized: (i) quality information, (ii) quality service, (iii)
efficiency. The multi-perspective research approach identified in the thesis
is mainly a combination of different approaches – in particular: component
approach, content approach, information function approach. According to
this research approach, firms have to organize MAIS following issues:
data; process and distribution; information technology; systems controls;
people. A model was created to determine the effect of factors on