Determinants of management accounting application in small and medium-sized enterprises in Can Tho City

This study investigates the factors influencing the application of management accounting (MAO) in small and medium-sized enterprises (SMEs) in Can Tho City. Data were collected through surveys and interviews with directors, chief accountants, and MAO experts, and analyzed using multiple regression techniques. The findings reveal that managerial interest is the most significant factor affecting MAO adoption (b = 0.320), while business strategy exerts the least influence (b = 0.148). These insights provide valuable implications for SME managers in Can Tho City, highlighting the need to enhance managerial commitment and align internal practices to effectively implement management accounting systems.