Abstract

The study examines the extent of management accounting application in manufacturing enterprises in Tuyen Quang Province, Vietnam. Based on the IFAC model of management accounting development, the study evaluates 36 management accounting techniques classified into five functional groups: cost accounting and product costing, budgeting, decision support, performance evaluation, and strategic analysis. Data were collected through a structured questionnaire survey of 250 manufacturing enterprises and analyzed using SPSS 26.0. Descriptive statistics were used to assess the level of application, while SEM was employed to examine factors influencing management accounting adoption. The findings reveal that traditional techniques, such as full costing, standard costing, production cost budgeting, and production volume budgeting, are more widely applied than modern and strategic techniques. Most enterprises are mainly positioned in Stage 1 and Stage 2 of the IFAC model, focusing on cost determination, financial control, planning, and control. The SEM results indicate that technology level has the strongest positive effect on management accounting application, followed by management/owner perception and accountant qualification. In contrast, competition intensity and firm size have no significant effects. The study provides empirical evidence and practical implications for improving management accounting practices in local manufacturing enterprises.

Full Article

DOI: 10.56901/XKTA9037

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