MINISTRY OF EDUCATION AND TRAINING
UNIVERSITY OF ECONOMICS HO CHI MINH CITY
*********
LE THI MY NUONG
THE FACTORS AFFECTING STRATEGIC MANAGEMENT
ACCOUNTING IMPLEMENTATION AND ITS THE IMPACT
ON THE OPERATING PERFORMANCE OF
MANUFACTURING FIRMS IN VIET NAM
Major: Accounting
Code : 9340301
SUMMARY OF DOCTORRAL DISSERTATION IN ECONOMICS
Ho Chi Minh City - 2020
The project was completed at:
University of Economics Ho Chi Minh City
Academic Instuctors: Ph.D Pham Ngoc Toan
Assoc.Prof. ph.D Nguyen Anh Hien
Reviewer 1:......................................................................................
Reviewer 2:......................................................................................
Reviewer 3:......................................................................................
The dissertation will be presentes to the dissertation Board at the
school level of university of Economics Ho Chi Minh City
At ( Hours) (day ) (month) (Year)
The dissertation can be found at the library…………………………
1
INTRODUCTION
1. The reason for the topic
The competitive pressure of manufacturing enterprises on
the domestic and international markets is constantly increasing,
making the product life cycle shorter, the demand for product
quality of customers is increasing day by day high. The main
reason for this competitive pressure is economic integration
together with the explosion of science and technology 4.0.
During this period, the goal of sustainable development and
enhanced performance has always been a priority for
enterprises. Therefore, Vietnamese enterprises need to
strengthen control tools, including Strategic Management
Accounting (SMA) - an effective tool for governance. In
Vietnam enterprises implementing SMA techniques will
quickly provide managers with information about internal
resources and external orientation in strategic management.
In the context of Vietnam's international economic
integration practice, it began with the signing of participation in
the world trade organization in 2007. According to the
integration roadmap, Vietnam must gradually remove the tariff
barriers causing the export. Importing more and more
convenient. On the other hand, the continuous development of
technology around the world completely changes the
manufacturing background in every field. Therefore, the
business environment will become much more fierce.
Manufacturing enterprises should shape branding strategy,
provide products that meet increasingly diverse tastes at
reasonable prices for customers (Langfield - Smith, 2008). In
Vietnam, SMA is of interest to many researchers today. Of
course, the main topics only focus on theoretical, conceptual
and content (SMA). Therefore, the current urgent problem
2
needs an empirical study on the factors affecting SMA
implementation, in order to enhance the ability to successfully
apply SMA in businesses in the integration period. Respond to
the above needs, based on the theoretical gaps in the previous
topic, as well as the changing role of the MA in providing
strategic information to administrators, and testing the impact of
SMA to the performance at manufacturing enterprises, the
author implements the thesis “The factors affecting strategic
management accounting implementation and its the impact
on the operating performance of manufacturing firms in
Viet Nam”. This topic focuses on using the SMA as a tool to
support management decisions, thereby improving
organizational performance. The project was implemented as a
reference in the practice of SMA, contributing to the theoretical
development of SMA, factors affecting SMA implementation,
and raising the awareness of the management. in manufacturing
businesses about the role of SMA in their performance.
2. Research methodology
Overall objective: Studying factors affecting the
implementation of SMA and the impact on the performance of
ME in Vietnam.
Detail objectives: Identify factors affecting SMA
implementation of Vietnamese manufacturing enterprises;
Measuring the influence of factors on SMA implementation of
Vietnamese manufacturing enterprises; Measure the influence
of SMA on the performance of Vietnamese manufacturing
enterprises
3. Questions of reseach