SOCIALIST REPUBLIC OF VIETNAM Independence Freedom Happiness Ho Chi Minh City, August 13th, 2020 SUMMARY OF THEORETICAL CONTRIBUTIONS Title of dissertation Factors affecting the application of strateg[.]
SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness Ho Chi Minh City, August 13th, 2020 SUMMARY OF THEORETICAL CONTRIBUTIONS Title of dissertation: Factors affecting the application of strategic management accounting impact on firm performance - Evidence from manufacturing enterprises in Southeast area, Vietnam Major: Accounting Code: 9340301 Ph.D candidate’s fullname: Bùi Thị Trúc Quy Course: 2015 Training Institution: University of Economics, Ho Chi Minh City Academic supervisor: - Assoc Prof Dr Pham Van Duoc - Dr Tran Anh Hoa Briefly demonstrating the contributions of theory, the new ideas inferred form the research outcome of the dissertation: This study explores the factors which have beeninfluencing on the application of strategic management accounting (SMA) and its impact on the operational performance of manufacturing enterprises Theoretically, this is the research contributing on the theory to clarify the SMA It is a field which there is still much disagreement in the SMA research community, providing empirical research results on this and the effect of applying SMA on the operational performance of manufacturing enterprises in the Southeast area, Vietnam, which has not studied at present In reality, the results of this study are a warning to managers and management accountants in manufacturing enterprises to increase the awareness of the role of SMA in improving the operating achievement of company The factors such as Competition; Participation of Accounting in Strategic Planning; Strategic Planning; Firm Size; Technology influencing on the same way, particularly the management decentralization not affecting the application of SMA have been found On the other hand, this study shows that the application of SMA will have a positive impact on firm performance in both financial and non-financial aspects, it helps the administrators realize the importance of SMA, thereby the SMA will be deployed and applied with appropriate techniques to improve the operating performance of manufacturing enterprises in a modern competitive environment Ph.D candidate (sign)