Impacts of management accounting information on the decision-making process of small and medium-sized enterprises in Vietnam through the moderating role of cloud computing
Published: July 29, 2026
Abstract
This study identifies and measures the influence of management accounting information on the decision-making process of small and medium-sized enterprises (SMEs) in Vietnam through the moderating role of cloud computing.
The study’s findings show that five components positively impact managers’ decision-making process, including timeliness, financial information, non-financial information, relevance, and cloud computing.
Based on the study’s findings, several policy implications are proposed for managers to enhance the use of management accounting information in decision-making under the application of cloud computing in accounting practices.
Keywords
management accounting informationdecision makingsmall and medium-sized enterprisescloud computing
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