Impacts of Management Accounting Information on the Competitiveness of Manufacturing Enterprises in Vietnam Through the Mediation Role of Cloud Computing
Published: July 28, 2026
Abstract
This study determined and measured the impact of management accounting information on the competitiveness of manufacturing enterprises in Vietnam through the mediation role of cloud computing. The study analyzed 201 survey samples collected from manufacturing enterprises in Vietnam. The study used qualitative and quantitative research methods and analytical techniques, including descriptive statistics, scale reliability testing, EFA analysis, and linear regression analysis. The study’s results showed that there are five components of management accounting information that have positive impacts on the competitiveness of Vietnamese manufacturing enterprises. These components are: timeliness, economic information, non-financial information, relevance, and cloud computing. Based on the study’s findings, some recommendations were made for managers of manufacturing enterprises to better use management accounting information to improve competitiveness in terms of applying cloud computing to accounting work
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