Factor Analysis of New Management Accounting Practice: Empirical Study of A Vietnamese Company in Hanoi City

Factor Analysis of New Management Accounting Practice: Empirical Study of A Vietnamese Company in Hanoi City

Nguyen Thi Cu(Nguyen Thi Cu)

指導教授 ： 藍於琛 ； Nguyen Quang Vinh

義守大學/管理學院/企業管理學系/碩士(2017年)

摘要

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關鍵字

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並列摘要

The aims of this study is to analysis the relationship among the perceived environmental uncertainty, the relational capital with suppliers, the generic strategy of cost domination, the organization structure and the company size on the use of three new management accounting practices such as the Activity Based Costing (ABC), the Balance Scorecard (BSC) and the financial and accounting benchmarking. From the results of multivariate regression analysis with indicators beta shows that any of these factors are improved then affecting the new management accounting application. Besides, through accreditation ANOVA, the study showed significant differences among three type of enterprise, in this POEs and JVTs are considered as the sectors have more practice with new management accounting system than SOEs.

並列關鍵字

New Management Accounting Practices ； Activity Based Costing (ABC) ； Balance Scorecard (BSC) ； financial and accounting benchmarking ； Vietnam accounting system

參考文獻

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