A Study of Factors Influencing the Adoption of Management Accounting in Listed Construction Enterprises in Vietnam
Abstract
Based on a synthesis of foundational theories and previous studies, combined with a quantitative research method using the PLS-SEM model, the analysis of data from 106 valid survey samples reveals six factors with a positive and statistically significant influence on the adoption of Management Accounting (MA). These include commitment of owners/managers, enterprise size (ES), MA organisational costs, information technology, intensity of market competition, and legal regulations. Among these, the commitment of owners/managers factor has the strongest level of influence, reflecting the central role of leadership in orienting strategy and allocating resources for the MA system. Conversely, the accountant's qualification factor is not statistically significant in the model. Based on the analysis results, the study also proposes policy implications to promote the practical application of MA.
Fields of Study & Subjects
Accounting and Organizational Management
Corporate Finance and Governance
Working Capital and Financial Performance
Publication details
- Journal / source
- International Journal of Asian Business and Information Management
- Publisher
- IGI Global Scientific Publishing
- Volume
- 17
- Issue
- 1
- Pages
- 1–31
- Publication date
- 29 January 2026
- Language
- NG