Impact of strategic management accounting on the resilience of Vietnamese enterprises
Published: August 8, 2026
Abstract
This study identifies and measures the impact of strategic management accounting on the resilience of Vietnamese enterprises. A mixed-methods approach was employed using survey data from 210 enterprises of different sizes and sectors. Data were analyzed with SPSS through Cronbach’s Alpha, exploratory factor analysis, correlation analysis, and multiple linear regression. All five components positively affect organizational resilience: strategic cost accounting techniques (β = 0.386), planning, control, and performance measurement (β = 0.275), strategic decision support (β = 0.196), competitor accounting (β = 0.148), and customer accounting (β = 0.119). The model explains 60.7% of the variance in resilience. The findings provide managerial implications for strengthening strategic management accounting practices and improving enterprises’ adaptability, recovery capacity, and competitiveness.
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