Factors Affecting the Application of Management Accounting at Commercial Banks Located in Thu Duc City
Published: July 29, 2026
Abstract
This study identifies and measures the factors affecting the application of management accounting at commercial banks located in Thu Duc City. The findings reveal six factors that positively influence the application of management accounting, including: managers' perception of management accounting, organizational size, organizational strategy, decentralization, accountants' competencies, and the level of market competition.
Based on the findings, the study proposes several policy recommendations for managers to enhance the application of management accounting in commercial banks located in Thu Duc City.
Keywords
management accountingapplication of management accountingcommercial banksThu Duc City
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