FACTORS AFFECTING THE APPLICATION OF STRATEGIC MANAGEMENT ACCOUNTING IN CONSTRUCTION ENTERPRISES IN HA NOI

Abstract

The purpose of the article is to evaluate the factors affecting the application of strategic management accounting at construction enterprises in Hanoi. The authors conducted a survey of 40 construction enterprises, with a total of 296 survey after screening and cleaning. Research results have shown 5 factors that positively influence the application   of quality management accounting in construction enterprises, including management decentralization, cooperation networks, competition, the characteristics of the Board                 of Directors, the Board of Management, and enterprise scale. On the other hand, the research results also show that, although the number of construction enterprises fully applying the content of strategic managerial accounting techniques is not high, construction enterprises have paid attention and used accounting as a tool to provide information for their strategic direction.