DETERMINANTS AFFECTING THE SYSTEM ORGANIZATION OF THE MANAGEMENT ACCOUNTING OF THE COST FOR VIETNAM ENTERPRISES
Journal Title: European Journal of Business and Social Sciences - Year 2017, Vol 5, Issue 11
Abstract
The research objective is to propose a model that has the factors affecting the system organization of the management accounting of the cost for Vietnam enterprises in the context of joining the Trans-Pacific Partnership (TPP). The research model is built on the basis of quantitative research analyst of Exploratory Factor Analysis (EFA) and multiple linear regression analysis and the data collected from 253 accountants in many different businesses. The study results showed that the initial proposed model explained 54.9 percent (Adjusted R Square = 0.549). In particular, factors that belong to the management functions of the enterprise is the most important of three factors, followed by factors related to technology and finally the contextual factors of business affecting the system organization of the management accounting of the cost for Vietnam enterprises. In addition, the research results showed that there were 253 accountants who interviewed and answered about 46 questions that collected from 15/01/2015 to 15/10/2016. The researchers had analyzed Kaiser-Meyer-Olkin (KMO) Test for Sampling Adequacy, the result of KMO analysis used for multiple regression analysis. There are three factors, which included of factors following: Component 1 was Management functions of the enterprise (X1), Component 2 was Business Background and production cost (X2) and Component 3 was Technology (X3) which affecting the system organization of the management accounting of the cost for Vietnam enterprises with 5 percent significance level. The research results were processed from SPSS 20.0 software. The parameters of the model estimated by Least - Squares Method tested for the model assumption with 5percent significance level.
Authors and Affiliations
Nguyen Van Hai| Lecturer of the Faculty of Finance - Accounting at Lac Hong University (LHU), Nguyen Van Dung| Lecturer of the Faculty of Finance - Accounting at Lac Hong University (LHU)
Keywords
Related Articles
- EP ID EP10859
- DOI -
- Views 370
- Downloads 14
CHINESE MOTHERS AS OTHER BEFORE AMERICAN —BORN DAUGHTERS —ON THE CHINESE MOTHERS’ COMMUNICATION IN THE JOY LUCK CLUB FROM THE PERSPECTIVE OF ORIENTALISM
Among all the Chinese American writers, Amy Tan undoubtedly occupies a representative position. Her novel The Joy Luck Club wins several prestigious awards. Based on the concept of the Other...
MUSIC IN THE KEAMROEY RITUALS OF SHADOW PUPPET: A CASE STUDY OF AJARN NARONG TALUNG BANDITH ENSEMBLE
The thesis entitled “Music used in the Keamroey Rituals of Shadow Puppet: A Case Study of Ajarn Narong Talung Bundit group is a research based on ethno musicological concepts with the objectives of 1) to study the c...
EFFECT OF EVALUATION ON PROJECT PERFOMANCE: A CASE STUDY OF MILLENIUM VILLAGES PROJECT IN BUGESERA DISTRICT
This study was set out to assess the effect of evaluation on project performance using the case study of Millennium Villages Projects in Bugesera district. Project evaluation helps track project performance at any giv...
LIFE SATISFACTION AND QUALITY OF LIFE AMONG HOSTELIZED AND DAY SCHOLAR FEMALE STUDENTS
The study had been aimed to examine Quality of life and satisfaction with life among day scholars. Quality of life and life satisfaction among hostel female scholars and day scholars. More explore quality of life and...
INTEGRATED SERVICE APPROACH AND SERVICE DELIVERY IN HUDUMA CENTRES IN KENYA: THE MODERATING EFFECT OF TRANSFORMATIONAL LEADERSHIP STYLE
Countries are using e-government to revitalize public service delivery. Kenya embraced e-government and established one stop shop services called Huduma centres. This study explored the moderating effect of transforma...