Impacts of contingency factors on the application of strategic management accounting in Vietnamese manufacturing enterprises

Based on contingency theory in the study of strategic management accounting, this examines internal and external contingencies organization that affect application accounting (SMA) Vietnamese manufacturing enterprises. Using qualitative quantitative methodology, methods are used to make questionnaires, measure scale analyze impact each factor. The data was collected using a survey questionnaire from sample 395 managers (directors, deputy directors, chief accountants) staff with knowledge accounting/strategic data, we performed multivariable linear regression analysis SPSS 20 test relationship between factors SMA. Regression results show such as size, competitive intensity, organizational structure (decentralized management), organization’s technology, business strategy, perception market instability positively influence SMA Therefore, provides insight contributes better understanding context enterprises emerging economies like Vietnam. This finding is useful for policymakers developing promulgating mechanisms these random variables motivate use more techniques.