Factors Affecting The Use Oof Management Accounting Information In Vietnam: Empirical Evidence Of Behavior Models

Abstract

Management accounting information plays an increasingly important role in planning, making decisions, and controlling business activities of managers in the context of the global economy being deeply and widely integrated. This article aims to evaluate the factors affecting the use of management accounting information in Vietnamese enterprises with a behavioral model including 4 factors: Usefulness, Ease of use, Convenience, and Influence from others; 2 control variables are the number of years of establishment and the size of the enterprise. Research data is collected from 143 managers and accountants in enterprises in the North of Vietnam. The research results show that there are only 3 factors that have a positive influence on the use of management accounting information by managers in this enterprise, which are "Usefulness", and "Convenience" and “Influence from others” and 01 control variable for the number of years of establishment of the enterprise. The research results explain 42.5% of the impact of these factors on the use of management accounting information by managers, as a basis for recommendations to promote the role of management accounting information in Vietnamese enterprises.