Impacts of the implementation of management accounting on the competitiveness of listed companies in Vietnam
Published: July 31, 2026
Abstract
This study determines and measures the impact of the application of management accounting on the competitiveness of listed companies in Vietnam. The study finds out that the manager’s awarness of management accounting, management accounting techniques, information technology application, cost of organizing management accounting system, and capacity of accountants all have correlations on the competitiveness of listed companies in Vietnam. Based on the study’s findings, some solutions are proposed to enhance the implementation of management accounting in order to strengthen the competitiveness of listed companies in Vietnam.
Keywords
management accountingapplication of management accountingcompetitiveness
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