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1 INTRODUCTION Essential of the dissertation Nowadays, leather and footwear is the third largest export sector in Vietnam Erwin Schweisshelm (2016) There are about 700 enterprises operating in the leather and footwear industry, attracting more than one million workers Export turnover of the whole industry reached US$ 16.2 billion in 2016, and nearly reached US$ 18 billion in 2017 (Vietnam Leather, Footwear and Handbag Association, 2016a) Under the common goal of development till 2020, Vietnam Leather and Footwear Industry will become an important spearhead export industry of the national economy, continuing to hold a position in the group of world-leading producing and exporting Leather - Footwear products countries as well as creating more jobs for the society (Ministry of Industry and Trade, 2010) The cost management accounting information system is a collection of information on resources, such as people and equipment, which is to convert financial data and other data into information on the cost of utility for the manager (Bodnar & Hopwood, 2001) Not only that, but also a set of related activities, documents and technologies designed to collect data, process and report information to a group of internal decision makers (Hurt & Zhen, 2008) The cost management accounting information system reflects the implementation of input and output costs in the course of production and business The cost management accounting information system helps the administrator understand the current situation of production and business activities of the enterprise, thereby helping the administrators make timely adjustment and supplement policies for the production and business activities of the enterprise The cost management accounting information system provides information to help business administrators choose the most optimal business plan among different types of business plans The cost management accounting information system is very essential and useful for the enterprises, helping administrators make the right and timely decisions (Dao Thuy Ha, 2015; Le Thi Minh Hue, 2016) However, some studies and reports show that the leadership of Vietnamese leather and footwear enterprises are facing obstacles in making decisions: The main reason is due to the slow access to cost accounting information management, unclear and consistent information with not high applicability (Lac Phong, 2016) For finding the cause of this issue, according to the survey results of leather and footwear enterprises, only a small number of enterprises have had cost management accounting information system, mainly foreign-invested enterprises, while the rest of the domestic enterprises have not organized the cost management accounting information system because they are not aware of the importance of the information provided by the cost management accounting in term of business management, or they not know how to organize the cost management accounting information system Stemming from the above reasons, the dissertation "Organizing the cost management accounting information system in Vietnamese leather and footwear enterprises" was selected by the postgraduate student as the topic of his dissertation to evaluate the current situation and propose solutions to improve the organization of cost management accounting information system (AIS) in Vietnamese leather and footwear enterprises Research targets General target: Organizing the cost management AIS in Vietnamese leather and footwear enterprises Specific targets: (1) Generalize the theoretical basis of the organization of the cost management AIS, the organizational factors that affect the quality of the the cost management accounting information in manufacturing enterprises (2) Survey into the cost management AIS in Vietnamese leather and footwear enterprises (3) Perform an analysis of organizational factors affecting the quality of the cost management accounting information in Vietnamese leather and footwear enterprises (4) Suggest solutions which may improve the cost management AIS in Vietnamese leather and footwear enterprises Research methodology This dissertation applies a research methodology combining qualitative and quantitative research methods Including: Secondary data related to general information on the sector or field of research, etc is collected through the Ministries’ document system, published research works, books, magazines websites of Ministry of Industry and Trade, Vietnam Leather, Footwear and Handbag Association, Vietnam Leather and Footwear Association, and websites such as www.moit.gov.vn, www.lefaso.org.vn, www.sla.org.vn Research of the above documents gives an overview of Vietnam leather and footwear industry, the characteristics of the leather and footwear industry, and the contributions of the leather and footwear industry to the national economy In addition, other documents which are scientific research works at home and abroad, and magazines, theses, dissertations, etc are also used to summarize and develop basic theoretical issues about the cost management accounting information and the cost management AIS in manufacturing enterprises, hence they will be applied to the Vietnamese leather and footwear enterprises For the primary data: The primary data system was collected on the basis of conducting surveys and investigation in Vietnamese leather and footwear enterprises, through in-depth interviews and questionnaires The interview should focus on the objects as follows: Representatives of Vietnamese footwear enterprises and experts in the cost management accounting information system in order to identify problems, policies and ways for organizing the cost management AIS in Vietnamese footwear enterprises as well as designing questionnaire The questionnaire was used to collect information on the real state of the organization of the cost management AIS in the Vietnamese leather and footwear enterprises by consulting managers and accountants in some Vietnamese leather and footwear enterprises 3 For data processing tools, this dissertation mainly applied statistical methods of description and linear regression using SPSS software and applied a number of other methods such as generalization, collection, summary, analysis, thinking, statistics and comparisons to make specific assessments and evaluation, hence provide specific solutions to improve the the cost management AIS Object and range of research Object: Research into organizing the cost management AIS in Vietnamese leather and footwear enterprises - Range: (1) Professional operation: The cost management accounting information system in Vietnamese leather and footwear enterprises (2) Research space: Leather and Footwear enterprises operating in Vietnam Researching enterprises operating in the South of Vietnam According to industry statistics, leather and footwear enterprises are mainly distributed in the southern provinces of Vietnam (accounting for 80% of the total number of enterprises nationwide in 2018), ensuring the representation for the research crowd In addition, the sampling method is convenient because the author lived and worked in Dong Nai province, so that the survey was conducted at businesses in the South of Vietnam (3) Research period: Survey data on Vietnamese leather and footwear enterprises was collected from 2015 to 2018 Scientific significance and practical theory Theory: The dissertation provides an overview of issues related to the organization of the cost management accounting information system and the organizational factors affecting the quality of the cost management accounting information Practical theory: This dissertation makes clear about the fact of the cost management accounting information system in Vietnamese leather and footwear enterprises Applicability: This dissertation builds a model of organizational factors affecting the quality of the cost management accounting information in Vietnamese leather and footwear enterprises This model helps Vietnamese leather and footwear enterprises build and complete the cost management accounting information system organization in general and the organization of the cost management accounting information system in particular On the other hand, this dissertation suggests solutions which may improve the cost management AIS in Vietnamese leather and footwear enterprises Structure of the dissertation In addition to the introduction and general conclusion, the dissertation is designed into chapters: Chapter 1: Make research overview, determine research issues and research methodology Chapter 2: Fundamental theory and general theory of organization of the cost management accounting information system in manufacturing enterprises Chapter 3: Research results of the real state of organizing the cost management accounting information system in Vietnamese leather and footwear enterprises Chapter 4: Solutions to organize the cost management accounting information system in Vietnamese leather and footwear enterprises 4 CHAPTER 1: MAKE RESEARCH OVERVIEW, DETERMINE RESEARCH ISSUES AND RESEARCH METHODOLOGY 1.1 Overview Through the overview of the formation and development of the accounting management in Vietnam, it is found that the accounting management integration in Vietnam has undergone a strong development through stages Stage 1: the primitive stage of the accounting management of which the focus is to research into the content of the accounting management Stage 2: This stage has applied content of the accounting management and the cost management accounting to specific industries Stage 3: This stage has focused on building a model of the cost management accounting for specific industries Stage 4: This stage has focused on organizing the cost management AIS for specific industries During the stage of research into organizing the cost management AIS for specific industries, no research papers on the organization of the cost management AIS in footwear enterprises has been performed in such a way of its effectiveness, especially in terms of quality of the cost management accounting information 1.2 Research gaps and determination of research issues For the model for organization of the cost management AIS: in the research papers on building the model of the cost management accounting by (Nguyen Hoan, 2012); Pham Thi Thuy (2007); (Tran The Nu, 2011; Tran Thi Thu Huong, 2014) and organizing the cost management AIS by Nguyen Thanh Hung, 2017), the author has realized that when it comes the model for organization of the cost management AIS, previous studies have acknowledged the model of organization of the accounting management from the perspective of human organization Accordingly, the accounting management apparatus is organized in conjunction with the financial accounting apparatus or accounting management apparatus organized independently from the financial accounting apparatus, and no research papers on the model for organization of the cost management accounting information system under the information system of the cost management accounting has been performed Therefore, this is the research gap of the dissertation in term of the model for organization of the cost management AIS For the content of model for organization of the cost management AIS: research paper by Ho My Hanh (2013) may access to the content of information system according to the following contents (1) The organization of information system on cost estimate; (2) The organization of the information system on cost payment; (3) The organization of cost information control Research paper by Le Thi Hong (2016) may access to the contents of the cost management AIS according to the following contents (1) Cost identification; (2) Information flow chart; (3) Operation procedure of the cost management AIS; (4) Technical means of the cost management AIS; (5) Internal control over the cost management AIS Research paper by Nguyen Thanh Hung (2017) may access to the contents of the cost management AIS according to the following contents (1) Organizing the process of collecting - processing - providing the cost management accounting information; (2) Organizing the system of support facilities; (3) Organizing the control of the cost management accounting information Thus, no research papers on the cost management AIS in terms of the components that constitute the cost management AIS has been performed Therefore, this is also the research gap of the dissertation in term of the the cost management AIS For the factors affecting the organization of the cost management AIS: research paper by Ho My Hanh (2013) has not mentioned the model of factors affecting the organization of the cost management AIS; Research paper by Le Thi Hong (2016) may refer to the model of factors causing the reduction of the cost management AIS; Research paper by Ngguyen Thanh Hung (2017) may refer to factors affecting the organization of the cost management AIS in the service enterprises, such as (1) Quality of input data; (2) Support facilities; (3) Human resources for accounting; (4) Vision and commitment of the administrators Thus, the author thinks that the output of the cost management AIS organization is the quality of cost management accounting information provided for the administrators Therefore, the research gap of the dissertation is determined to be building a model of organizational factors that affect the quality of the cost management accounting information and analyzing the degree of impact of each organizational factor on the quality of the cost management accounting information Determining research issues: Based on an overview of the research and identifying research gaps, the author chose to research into the organization of the cost management AIS in Vietnamese footwear enterprises with an approach based on the components that constitute the information system and the research questions, including: Question 1: What is the theoretical foundation for the the cost management AIS in manufacturing enterprises? Question 2: How is the organization of the cost management AIS implemented in reality? Question 3: How organizational factors affect the quality of the cost management accounting information in Vietnamese leather and footwear enterprises? Question 4: What should be done to improve the cost management AIS in Vietnamese leather and footwear enterprises to suit the characteristics of production and business and improve the quality of the cost management accounting information? 1.3 Research methodology This dissertation applied qualitative research method in combination with quantitative research method Research process of the dissertation is classified into 10 steps 6 CHAPTER 2: FUNDAMETAL THEORY AND GENERAL THEORY OF ORGANIZATION OF THE COST MANAGEMENT ACCOUNTING INFORMATION SYSTEMS IN MANUFACTURING ENTERPRISES 2.1 Fundamental theory 2.1.1 Theory of situation The comprehensive study on the theory of situation shows that the theory of situation is the basic theory that governs the work organization in enterprises, including the organization of cost management AIS The theory of situation helps the author build up the idea of organizational contents of the cost management accounting information systems, including contents, the impacts of factors in the organization of the cost management AIS within the leather and footwear enterprises and the extent of impacts of organizational factors on the quality of the cost management accounting information? 2.1.2 Theory of information system The application of information systems theory for organization of the market economy system is very necessary aimed at providing useful information for managers, and delivering information with externsive influences on the organization The theory of information systems will help the author obtain ideas about the process of production, storage, retrieval and supply of information for the relevant subjects in the organization of the cost management AIS in Vietnamese leather and footwear enterprises 2.1.3 The theory of benefit-cost relationship The theory of benefit-cost relationship will help the author realize the relationship of costs investment for organization of the cost management accounting information systems and the benefits of organization of the cost management accounting information systems for the Vietnamese leather and footwear enterprises On this basis, the author proposes the organization of the cost management AIS closely to the actual situation of Vietnamese leather and footwear enterprises 2.2 Cost management accounting and information system for costing 2.2.1 Information system frame The information system is a collection of formal procedures through which data is collected, processed into information and distributed to users (M B Romney, Steinbart, & Cushing, 2000) 2.2.2 General model for accounting information system According to Hall (2012), the general model of the accounting information system includes elements: users, data sources, data collection, data processing, database management, information creation and feedback The enterprises can apply the general model of AIS to organize the cost management AIS for their production It should be noted that the cost management accounting information system is organized to provide the cost management accounting information to managers within the enterprise and serve the decisionmaking of managers at all levels 7 2.2.3 Evaluate the information system models In this section, the author presents the contents of manual process model, flat file model, database model, REA model, enterprise human resource planning system 2.2.4 The role of accounting in the information system In this section, the author presents the relationship between the the accounting system and information system, mainly related to the three functions: system user, designer and auditor (Hall, 2012) 2.2.5 Collect and handle accounting operations in the information system Transaction cycle is the process of handling transactions at providing information on financial statements, internal management reports and daily assistance activities The three transaction cycles that handle the most of economic activities of an enterprise include cost cycle, production cycle and revenue cycle (Hall, 2012) 2.2.6 Organizing the Cost management accounting information system 2.2.6.1 The model for organization of the cost management accounting information system In this section, the author presents the organization of the cost management AIS when the management accounting information system is one part of the information system for management and organization of the cost management accounting information system and when the management AIS is one part of the AIS 2.2.6.2 The method for organization of the cost management accounting information system The cost management AIS is organized into cycles, including cost cycle, salary cycle, fixed asset cycle and production cycle 2.3 Organization of the cost management accounting information system The cost management AIS is a collection of resources, such as people and equipment, designed to convert financial data and other data into information (Bodnar & Hopwood, 2001) Not only that, but also a set of related activities, documents and technologies designed to collect data, process and report information to a group of internal decision makers (Hurt & Zhen, 2008) The cost management AIS functions in collecting, recording, storing and processing data to create information for decision makers (M Romney, Steinbart, Mula, McNamara, & Tonkin, 2012) The organization of a cost management AIS is a series of preparatory procedures to develop a new cost management AIS or to adjust and use an existing cost management AIS (U J Gelinas & Dull, 2008) There are six components related to the cost management AIS (M Romney ctg., 2012), including: (1) System users, (2) Procedures and manuals for collecting, processing and storing data, (3) Data, (4) Data processing software, (5) Information technology infrastructure, including computers, peripherals, and network communication devices used in AIS and (6) Internal control and security measures to protect AIS data James A O'Brien George M Marakas (2010) stated that the components are interrelated, and all are mutually supportive to achieve a common goal through a transition from input to output 2.3.1 Human organization The members in the cost management AIS are system users The experts who may need to use the organization's cost management accounting information system include accountants, consultants, business analysts, managers, financial directors and auditors (Fontinelle, 2011) 8 2.3.2 Organization of procedures and guidelines The procedures and guidelines of the cost management AIS are the methods applied by the system for data collection, storage, retrieval and processing There are manual and automatic methods Data may come from internal sources (e.g employees) and external sources (eg, customers’online orders) The procedures and instructions will be coded into the software of cost management AIS; Working procedures and instructions should also be trained for staff through materials and practical training Working procedures and instructions must be consistently implemented to be effective (Fontinelle, 2011) 2.3.3 Data organization The data contained in the cost management AIS refers to all information related to the organization's cost management accounting practices Any business data related to the cost management accounting of the company shall be the subject to be handled by the cost management AIS The data in the cost management AIS will depend on the nature of the business, however, it can be found in: General journal, inventory data, staff information, timekeeping, ledger, costs note, analysis of changes in cost price, selling expenses, and management expenses (Fontinelle, 2011) 2.3.4 Software organization The software structure of the cost management AIS includes the computer programs used to store, retrival, process and analyze the cost management accounting data of the company Before the birth of computers, the cost management AIS had been instructed for use and the systems are based on paper, however, most companies currently use computer software as a basis for the cost management AIS (Fontinelle, 2011) 2.3.5 Organization of infrastructure and information technology According to Azhar Susanto (2008), hardware is a physical device used to collect, import, process, store and retrieve data in the form of information Hardware includes processor, memory, control card; Input device and output device 2.3.6 Organization of internal control system The cost management AIS contains confidential information belonging to the company, employees and customers This data may include information on salary, credit card numbers, etc All data in the cost management AIS must be coded and access to the system should be recorded and monitored In addition, the system’s activities should be monitored (Fontinelle, 2011) 2.4 Organizing the accounting information system in general and the cost management accounting information system in particular 2.4.1 Human organization The human organization in cost management AIS should also include components such as the designer of the cost management AIS, the developer of the cost management AIS, the supporter of the cost management AIS and the users of the cost management AIS 2.4.2 Organization of procedures and guidelines The procedures and guidelines of the cost management AIS are the methods used by the system to collect, store, retrieve and process data They are manual and automatic methods Data may derive from internal sources (e.g employees) and external sources (eg, online orders from customers) The procedures and guidelines will be coded into the software of cost management AIS; The staff should be trained with working procedures and guidelines through materials and pratice Working procedures and guidelines must be consistently followed in order to be effective (Fontinelle, 2011) 2.4.3 Data organization Data organization of the cost management AIS can use one of the following three data organization models: grading data organization model, network model, data relationship description model (Wang, 2003) 2.4.4 Software organization Burch (1989) pointed out two main criteria to consider and select an accounting system that includes software functions and specific accounting functions consistent with a particular business 2.4.5 Organization of infrastructure and information technology Information technology infrastructure is only a preferred name for the hardware used to operate the cost management AIS According to Azhar Susanto (2008) hardware is a physical equipment used to collect, enter, process, store and retrieve data in the form of information Hardware includes the processor, memory, control card, input equipment and output equipment 2.4.6 Organization of internal control system The enterprise can also apply COSO model (The Committee of Sponsoring Organizations of the Treadway Commission) COSO to organize internal control for the cost management AIS The contents of COSO model include components: (1) Control environment, (2) risk assessment, (3) control activities, (4) information and communication, (5) monitoring (Marshall B Romney et al., 2013) 2.5 The quality of cost management accounting information and the factors affecting the quality of cost management accounting information 2.5.1 Quality of cost management accounting information 2.5.2 Factors affecting the quality of the cost AIS 2.5.2.1 Human organization factors 2.5.2.2 Factor constituting and organizing the procedures and guidelines for collecting, processing and storing data 2.5.2.3 Data organization factors 2.5.2.4 Organizational factors for selecting and using data processing software 2.5.2.5 Information technology infrastructure organizational factors 2.5.2.6 Organizational factors of internal control system 2.5.2.7 Cultural characteristics and organizational structure 2.6 Research model and testing tools 2.6.1 Research model 2.6.1.1 Research hypothesis  H1: Human organization factors for the cost management AIS systems affect the information quality supplied to the manager 10  H2: Factors constituting and organizing the procedures and guidlines for using the cost management AIS affect the information quality supplied to the manager  H3: Data organization factors of the cost management AIS affect the information quality supplied to the manager  H4: Organizational factors for selecting and using software in the cost management AIS affect the information quality supplied to the manager  H5: Information technology infrastructure organizational factors for the the cost management AIS affect the information quality supplied to the manager  H6: Organizational factors of internal control system in the cost management AIS affect the information quality supplied to the manager  H7: Cultural characteristics and organizational structure in the cost management AIS affect the information quality supplied to the manager 2.6.1.2 Research model Based on the assumptions presented, a model of the research into organizational factors affecting the quality of the cost management accounting information is proposed as follows: Proposed research model 2.6.2 Testing tool Data analysis using a data processing tool - SPSS 22.0 software afffirms the factors as well as the values and reliability of the scales of organizational factors affecting the quality of cost management accounting information quality supplied to the manager in Vietnamese leather and footwear enterprises, verify the suitability of the research model and the hypotheses designed and proposed in quantitative research 2.6.3 Building a scale The scale used in the dissertation is based on the theory and studies presented in sections 2.5 and 2.6.1 These scales are inherited and adjusted to be consistent with the study in Vietnamese leather and footwear enterprises The scales are coded and the source of scales, variables (contents of the question) are detailed in Appendix 2.1 11 CHAPTER 3: RESEARCH RESULTS OF THE REAL STATE OF ORGANIZING THE COST MANAGEMENT ACCOUNTING INFORMATION SYSTEM IN VIETNAMESE LEATHER AND FOOTWEAR ENTERPRISES 3.1 Overview of Vietnamese leather and footwear enterprises 3.1.1 General introduction to Vietnam leather and footwear industry The export turnover of the whole industry reached USD 16.2 billion in 2016, reached USD 17.93 billion in 2017, the export turnover of the whole industry in 2018 reached USD 19.5 billion, the expected export turnover of the whole industry in 2019 will reached USD 22 billion Production capacity is still mainly export processing, the design capacity is still weak with lack of synchronization in production development and supply of raw materials About 70% of enterprises depend entirely on the source of technical equipment, technology, product design and foreign markets (Vietnam Leather, Footwear and Handbag Association, 2016a) 3.1.2 Characteristics of business organization of footwear enterprises operating in Vietnam 3.1.2.1 Characteristics of production and business activities Thu Ha and Lien Hoa (2013) determined that Vietnam’s leather and footwear industry mainly has production methods: pure processing; FOB production (purchasing raw materials and semi-finished products); production for foreign brands, consumption in export markets; production according to OBM (Vietnam’s original brand product) 3.1.2.2 Characteristics of production technology of leather and footwear industry According to the results of the survey, the leather and footwear manufacturing enterprises currently produce types of main products including leather shoes, sports shoes and pressed shoes This result is also consistent with Nguyen Thi Dao (2016) when surveying the leather and footwear enterprises in Hai Duong province 3.1.2.3 Characteristics of organization and management in leather and footwear enterprises According to the survey results of the research on the general characteristics of the organization and management structure in Vietnamese leather and footwear enterprises organized according to the functional online structure, this conclusion has the same results with the research of Nguyen Thi Dao (2016) on the leather and footwear enterprises in Hai Duong province 3.1.2.4 Characteristics of organization of accounting management apparatus in leather and footwear industry According to the survey results of the research, the general characteristics for the accounting apparatus of the leather and footwear enterprises is organized according to the centralized accounting model The whole accounting work is done in the accounting department of enterprises, at the workshop, only statistics employee is arranged The enterprises not organize separated management accounting for 100% 12 3.2 Real state of organization of the cost management accounting information system in Vietnamese leather and footwear enterprises 3.2.1 Real state of organization of the cost management accounting information system apparatus 3.2.1.1 The model for organization of the cost management accounting information system Researching the actual situation of the management accounting organization in general and the actual situation of cost management AIS organization shows that the enternprises have not built a management accounting department in the accounting system but the financial accounting department is performing the tasks of management accounting in general and the tasks of the cost management accounting department in particular Therefore, the leather and footwear enterprises are organizing the cost management AIS in the case of HTTT KTQT as a part of the AIS 3.2.1.2 The method for organization of the cost management AIS According to the survey data of 197 survey forms at 197 leather and footwear enterprises, 100% of the leather and footwear enterprises fully utilize the processes in the cost management AIS However, the organization of data flow diagrams for processes has not been paid attention to by the leather and footwear enterprises, the results of organizing data flow diagrams are shown in Table 3.3 The results of the survey on the data flow diagrams organization in the cost management AIS show that 100% of the leather and footwear enterprises not organize and disseminate the data flow diagram to all employees of the accounting department in general and the employees in charge of cost management accounting in particular 3.2.2 Real state of organization of the cost management AIS 3.2.2.1 Human organization Through the survey results, in-depth interviews with financial directors, chief accountants, general accountants at leather and footwear enterprises, we may see that: "Most of the enterprises have not organized separate accounting management apparatus, but only the division (accountants) takes over the duties of the accounting management in general and the cost management accounting in particular." Results of the research into the real state of the human organization of the cost management AIS in the leather and footwear enterprises has shown that, although the leather and footwear enterprises have not yet organized the accounting management apparatus in general and the cost management accounting in particular, the enterprises still have accountants who performs the functions of the cost management AIS Although there is no professional designer, developer or facilitator for the cost management AIS in the leather and footwear enterprises The facilitators, if any, are the main IT staffs who mainly work on computer support or guidelines for using software (if any), the users of the cost management AIS are virtually the accountants or persons-in-charge directly responsible for the internal reports on expenses to the managers, and the managers are directly responsible for management of cost management for the enterprises; but the results of the survey into the knowledge, 13 skills, attitudes, task performance issues and training issues for employees working on the cost management AIS have met the basic requirements of the cost management AIS in leather and footwear enterprises 3.2.2.2 Organization of procedures and guidelines Through the survey results, in-depth interviews with financial directors, chief accountants, general accountants at leather and footwear enterprises, we may see that: “Most of the enterprises have not established the procedures and guidelines for applying to the cost management AIS but mainly given the guidelines to the employees in performing the tasks of the cost management AIS according to the experience of the senior ones Only Chang Shin Vietnam Co., Ltd has established a guideline procedure, but not all of the procedures are available” The results of the research into the real state of the organization of procedures and guidelines have shown that the development of procedures and guidelines of the cost management AIS in leather and footwear enterprises have not really been focused on the development of procedures and guidelines by any leather and footwear enterprises despite having met all basic requirements 3.2.2.3 Data organization Through the survey results, in-depth interviews with financial directors, chief accountants, general accountants at leather and footwear enterprises, we may see that: "Most of the leather and footwear enterprises are implementing hierarchical data organization model." Thus, the research results into the real state of the data organization of the the cost management AIS in the leather and footwear enterprises have shown that, although the survey results of the data organization factors are mean values > 3, however, it is still 0.6 At the same time, all observed variables are correlated with global variables > 0.3 and smaller than Cronbach's Alpha This shows that the observed 15 variables of the scales have ensured its reliability Therefore, all observed variables were retained for EFA analysis 3.3.1.3 EFA factor analysis When it comes to analysis of EFA factor, variables with factor load < 0.3 and variables with factor load coefficients will be disqualified if its difference < 0.3 Based on the results of the factor rotation matrix, variables such as CN3, CN6, CN9, QT6, QT9, DL11, PM11, PM16, CT9, KS14, KS16, KS17, KS18, DT5 are disqualified Bartlett testing result after removing unsatisfactory observation variables shows that there are correlations among global variables (sig =0.00 < 0.05) At the same time, KMO coefficient = 0.809 > 0.5, proving that factor analysis to group variables together is appropriate and the data is suitable for factor analysis The sub-groups in the second EFA analysis in the second factor rotation matrix 3.3.1.4 Regression analysis After analyzing collected data through steps of calculating Cronbach's Alpha reliability and factor analysis The research conducted regression model test, and the results of regression model are shown as follows: Model summary Adjusted R Std Error of DurbinSquare the Estimate Watson a 832 692 684 29908 1,889 Adjusted R from the model is 0.684, meaning that more than 68.4% of the variation in the quality of cost management accounting information provided by the cost management accounting for management may be interpreted by the linear relationship of the independent variables Relevance of the model is relatively high However, this conformance only applies to sample data To test whether the model can be deduced for the real general or not, the suitability of the model should be tested The linear regression equation through the regression result table is rewritten as follows: CL = 0.399*CN + 0.192*QT + 0.186*DL + 0.176*KS + 0.175*PM + 0.127*DT + 0.112*CT + ε Model interpretation: The multivariate regression equation estimated by stepwise method shows: Human organization; organization of procedures and guidelines; Data organization; organization of Internal control systems; organization of selection and use of software; organization of IT infrastructure (PC); The cultural characteristics and organizational structure have a direct impact on the quality of the cost management accounting information provided for the management The results of the regression results show that the variables such as CN, QT, DL, KS, PM, DT, CT have sig < 0.05, and these variables are significantly correlated with TC with 99% reliability At the same time, for VIF < 5, there is no sign of multi-collinear phenomenon In the ANOVA table, the value F = 87.349 with Sig < 0.01, and it may be concluded that the given model is consistent with the actual data In other words, the variables such as CN, QT, DL, KS, PM, DT, CT are linearly correlated with the Model R R2 16 variable CL, with a 99% reliability 3.3.2 The findings and discussion of research results Through the coefficients like Adjusted R = 0.684, sig is very small, and there is no variance in changing balance, and there is no multicollinearity phenomenon, so that it may be concluded that the model is suitable for interpreting the factors of the cost management accounting information system affecting the quality of information provided for the management in Vietnamese leather and footwear enterprises The influence of CN variable is the highest at the rate of 29.19%, followed by the QT variable contributing 14.05%, the DL contributing 13.61%, the KS contributing 12.87%, the PM variable contributing 12.8%, DT contributing 9.29%, PC contributing 8.19% Human organizational factors are the biggest factor affecting the quality of information provided for the management in Vietnamese leather and footwear enterprises Because it is people who build the procedures and prepare the guideline procedures for the cost management accounting information system, it is also the person involved in the internal control system in helping the cost management accounting information system reduce errors and frauds encountered Factors belonging to the development and organization of procedures and guidelines are the second factors affecting the quality of information provided for the management in Vietnamese leather and footwear enterprises Because if a procedure of organizing the cost management accounting information system is built fully, scientifically and objectively, it will bring efficiency to the work and produce a positive impact on the quality of information provided for the management Factors related to data organization are the third factors affecting the quality of information provided for the management in Vietnamese leather and footwear enterprises Full and accurate data may help increase the competitiveness of enterprises, and the quality of information of the cost management accounting information system depends on the quality of the data Factors related to the organization of internal control system are the fourth factors affecting the quality of information provided for the management in Vietnamese leather and footwear enterprises The organization of the internal control systems aims to provide a reasonable assurance for the operations and functions of the cost management AIS Factors related to the selection and use of software are the fifth factors affecting the quality of information provided for the management in Vietnamese leather and footwear enterprises The selection of the software suitable for business activities and the scale of the enterprises also contributes significantly to the organization of the cost management accounting information system The cultural characteristics and organizational structure are the sixth factor affecting the quality of information provided for the management in Vietnamese leather and footwear enterprises Although the contribution of cultural and organizational characteristics is located at the final position, it is also very important in organizing the cost management accounting information system in the enterprises Factors related to IT infrastructure hardware organization are the final factors affecting the quality of information provided for the management in Vietnamese leather and footwear enterprises The full equipment of IT infrastructure will contribute to the smooth and quick handling of work for the cost management AIS 17 CHAPTER 4: SOLUTIONS TO ORGANIZE THE COST MANAGEMENT ACCOUNTING INFORMATION SYSTEM IN VIETNAMESE LEATHER AND FOOTWEAR ENTERPRISES 4.1 Trends and planning for Vietnam leather and footwear industry development With analysis of the trends and development planning of Vietnam’s leather and footwear industry, the author realizes that ensuring for the leather and footwear enterprises to grow and develop sustainably in the context of the world with many fluctuations is essential The organization of the cost management AIS in Vietnamese leather and footwear enterprises is one of the solutions to support Vietnam's leather and footwear industry in order to achieve the set goals 4.2 Suggestions for the organization of the cost management accounting information system 4.2.1 The organization of the cost management AIS apparatus 4.2.1.1 The organizational model of the cost management AIS The research proposes that policies on the leather and footwear enterprises should be aware of the important role of the management accounting in general and the cost management accounting in particular Thus, for the enterprises that currently have the financial accounting department performing the dual tasks of the management accounting, the enterprises should create conditions for the employees to improve the professional qualification of management accounting in order to set up a management accounting department in general and cost management accounting department in particular As for the leather and footwear enterprises forming and developing the management accounting department, they need to create conditions and promote the role of this department to complete the system of cost management AIS in particular and the cost management AIS in general 4.2.1.2 The organizational method of the cost management AIS The results of the research on the actual situation shows that most of the leather and footwear enterprises have organized the processes in the cost management AIS system but have not organized the data flow diagrams of the cycles, so the author proposes to organize the data flow diagrams of the cycles as follows: cost cycle, salary cycle, fixed asset cycle 4.2.2 The organization of the cost management AIS 4.2.2.1 Human organization Through research into the real state of human organization in the organization of the AIS in general and the cost management AIS in particular, the dissertation has found that most Vietnamese leather and footwear enterprises have not fully organized the components of human organization in the cost management AIS such as the designer of the cost management AIS, the developer of the cost management AIS, the facilitator of the cost management AIS While most users of the cost management AIS 18 may vary in each enterprise, it means that the demand for use of information of the cost management AIS for the managers is huge and the demand for the manager in providing information of the cost management AIS to the accounting division is also very large However, in order to meet these demands, it is necessary to have sufficient organization from the designers of the cost management AIS, the developer of the cost management AIS and the facilitator of the cost management AIS 4.2.2.2 Organization of procedures and guidelines This dissertation proposes policy implications related to the organization of procedures and guidelines, such as the development of procedures for the cost management AIS in its enterprises, the organization of procedures and guidelines for data collection, data processing and storage The leather and footwear enterprises need to perform data collection for the cost management AIS fully and promptly, and perform the data entry for the cost management AIS accurately, and carry out the data processing for the cost management AIS scientifically and accurately, and implement the data storage and validation for the cost management AIS objectively and confidentially, and perform the data retrieval for the cost management AIS to provide exact information to the users 4.2.2.3 Data organization This dissertation proposes policy implications related to the data organization for the cost management AIS in the leather and footwear enterprises, for example, each leather and footwear enterprise should determine the data collection activities for the cost management AIS Each leather and footwear enterprise need to determine the objects that is necessary to data collection for the cost management AIS Each leather and footwear enterprise need to determine resources for data collection for the cost management AIS Each leather and footwear enterprise needs to data to be collected for each object and resource of the cost management AIS Each leather and footwear enterprise need to complete the content of any document for the data to be collected for each activity for the cost management AIS 4.2.2.4 Software organization This dissertation proposes a number of additional policy implications for leather and footwear enterprises in selecting and using software for the AIS in general and for the cost management AIS in particular Vietnamese leather and footwear enterprises who select the software to be used for the cost management AIS in their operation should be suitable the characteristics of the organization of production and business management and the scale of each enterprise and the requirements of handling and providing information 4.2.2.5 Organization of infrastructure information technology Each Vietnamese leather and footwear enterprises needs to focus on equipping factors of organizing information technology infrastructure, such as: Central 19 processing unit (CPU), motherboard (mainboard), RAM, hard disk drive (HDD), input devices (mouse, keyboard, etc.), monitor, optical drive (where the CD/VCD reader is located), network card, power supply unit for the cost management AIS to be able to meet the best of assigned work requirements of the cost management AIS 4.2.2.6 Organization of internal control system Through research into the real state of the organization of the internal control system for the cost management AIS in Vietnamese leather and footwear enterprises, it is clear that the majority of leather and footwear enterprises already have performed the organization of the internal control system, but the internal control system has not yet fully promoted its role and still had many weaknesses points in the course of operation, hence the dissertation proposed policy implications based on it to help every enterprise improve its internal control system in term of the control environment, risk assessment, control activities, communication and information, monitoring and supervision 4.2.2.7 Organization of the accounting management report system Through research into its real state, the cost management accounting reporting system in the leather and footwear enterprises is only developed at the early stage and still lacks many types of reports, hence this dissertation proposes a list and forms of cost management accounting information report to be implemented by Vietnam leather and footwear enterprises in order to give its contribution to the improvement on management efficiency, such as: Organize the cost management accounting reporting system to build cost norms of footwear enterprises; organize the cost management accounting reporting system for budget and cost estimates in the leather and footwear enterprises; organize the cost management accounting reporting system for monitoring costs in the leather and footwear enterprises; organize the cost management accounting reporting system for the control functions in the leather and footwear enterprises; organize the cost management accounting reporting system for monitoring nonproduction costs and operating result reporting 4.3 Solutions to improve the quality of the cost management accounting information through quantitative research into organizational factors affecting the quality of the cost management accounting information 4.3.1 Theoretical implications The quantitative research has given its contribution to the completion of the scales, model tests, and it has also pointed out the factors and the degree of influence of organizational factors affecting the quality of the cost management accounting information provided for the management in Vietnamese leather and footwear enterprises The research results allow to conclude that there are seven factors which may produce a positive impact on the quality of the cost management accounting information provided for the management If these factors develop in a positive way, 20 the organization of Vietnamese leather and footwear enterprises will be favorable, and the information of the cost management AIS will meet the management requirements of the administrators These factors include human organization; Development and organization of procedures and guidelines; Organizational factors of internal control system; Data organization factors; Organizational factors of selection and use of software; Factors of IT infrastructure organization; Cultural characteristics and organizational structure 4.3.2 Practical implications The quantitative research results from section 3.3 have factors that organize the Knowledge-based Knowledge-Quality system affecting the quality of the audit information within enterprises and are ranked in order from high to low 4.3.2.1 Human organization The quantitative research results identify the factors of human organization that have the highest impact on the quality of cost management accounting information in Vietnamese leather and footwear enterprises at the rate of 29.19% In order to bring about the quality of cost management accounting information, the human organization must pay attention to the following contents: The knowledge and skills factor of cost management accounting information system’s personnel in the leather and footwear enterprises is the most important factor in human organization The knowledge and skills factor of managers at all levels in the leather and footwear enterprises is the second most important factors in human organization The knowledge and skills factor of accountants in the leather and footwear enterprises is the third most important factor in human organization The factor of training for managers at all levels, personnel working in the cost management AIS, personnel working in accounting in Vietnamese leather and footwear enterprises is the fourth most important factor in human organization The factor of the performance of tasks of management levels, personnel working in cost management AIS, accountants in Vietnamese leather and footwear enterprises is the final contributing factor in human organization 4.3.2.2 Organization of procedures and guidelines The quantitative research results identify factors of the organization of processes and guidelines that affect the quality of cost management accounting information in Vietnamese leather and footwear enterprises at a rate of 14.05% In order to improve the quality of cost management accounting information, the organization of processes and guidelines must pay attention to the following contents: The factor of building processes of cost management AIS in the properly designed leather and footwear businesses is the most important factor in organizing processes and guidelines The factor of the process of establishing cost management AIS in the leather and footwear enterprises that has been fully analyzed is the second contributing 21 factor in the organization of processes and guidelines The factor of establishing and organizing processes of cost management AIS in the leather and footwear enterprises that has been surveyed for the feasibility of system is the third contributing factor in the organization of processes and guidelines The factor of organizing the data processing processes for cost management AIS in the leather and footwear enterprises that is scientifically and exactly implemented is the fourth contributing factor in the organization of processes and guidelines The subsequent factors related to the organization of procedures and guidelines for data collection, processing and storage also contribute to the organization of the processes and guidelines The factor of organizing data entry processes for the cost management AIS in the leather and footwear enterprises is precisely implemented as a final contributor to the organization of processes and guidelines 4.3.2.3 Data organization The quantitative research results identify the factors of data organization that affect the quality of cost management accounting information in Vietnamese leather and footwear enterprises at the rate of 13.06% To improve the quality of cost management accounting information, the organization of data must pay attention to the following contents: The factor of identifying resources, activities, and objects to collect data for cost management AIS in the leather and footwear enterprises that meet information requirements is the most important factor in data organization The element of identifying resources, activities, and objects to collect data for cost management AIS in the leather and footwear enterprises that meet management requirements is the second most important factor in organizing data The factor of identifying resources, activities, and objects to collect data for cost management AIS in the leather and footwear enterprises in accordance with business characteristics is the third important one in data organization The factor of data collected for each resource for cost management AIS in the leather and footwear enterprises with full of contents and management method to be declared is the fourth most important one in data organization The content factor of the documents for the data to be collected for each activity for the cost management AIS in the leather and footwear enterprises that meet the information requirements is the final contributor in data organization 4.3.2.4 Organization of internal control system The quantitative research results identify the factors of the Internal Control System organization that affect the quality of cost management accounting information in Vietnamese leather and footwear enterprises at a rate of 12.87% In order to improve the quality of cost management accounting information, the organization of internal control system must pay attention to the following contents: The factor of integrity and moral values in the leather and footwear enterprises is the most important factor in 22 organization of internal control system The factor of qualifications, skills, capacities for each employee position is the second most important one in organizing the Internal Control System The controlling environment factor in the leather and footwear enterprises is the third most important one in organizing an internal control system The operational objectives factor in the leather and footwear enterprises is the fourth most important one in organizing an internal control system The factor of risk assessment process in the leather and footwear enterprises is the fifth important one in organizing an internal control system The factor of control, information and communication activities in the leather and footwear enterprises is the final contributor to the organization of internal control system 4.3.2.5 Organization of the selection and use of software The quantitative research results identify the factors of the organization to select and use software that fifthly influence the quality of cost management accounting information in Vietnamese leather and footwear enterprises at a rate of 12.8% In order to improve the quality of cost management accounting information, the organization of selection and use of softwares must pay attention to the following contents: The software factor used for cost management AIS in the leather and footwear enterprises that ensures data security and confidentiality is the most important one in organizing and selecting software The software factor used for cost management AIS in the leather and footwear enterprises is suitable to the scale of enterprises, the characteristics of production and business is the second contributing one in organizing the selection and use of software The software factor used for cost management AIS in the leather and footwear enterprises that is suitable for processing and providing information is the third contributing one in organizing the selection and use of software The software factor used for cost management AIS in the leather and footwear enterprises that ensures reliability and high accuracy is the fourth contributing one in organizing the selection and use of software The software factor used for cost management AIS in the leather and footwear enterprises that has the ability to integrate, be compatible with hardware and other applications of enterprises is the fifth contributing one in selecting and using software The factors related to software suppliers for cost management AIS in the leather and footwear enterprises are the final contributing ones in the selection and use of software 4.3.2.6 Cultural characteristics and organizational structure The quantitative research results identify the factors of cultural characteristics and organizational structure that sixthly affect the quality of cost management accounting information in Vietnamese leather and footwear enterprises at a rate of 9.29 % In order to improve the quality of cost management accounting information, the leather and footwear enterprises need to take into account the following factors: (1) The value of organizational culture in the leather and footwear enterprises provides 23 motivation in controlling the behaviors of all employees; (2) The value of organizational culture in the leather and footwear enterprises provides inspiration in controlling the behaviors of all employees; (3) The rules of organizational culture in the leather and footwear enterprises have instructed members to behave reasonablely; (4) The stability of organizational culture in the leather and footwear enterprises helps them maintain good cultural traditions; (5) The organizational structure in the leather and footwear enterprises helps them achieve their goals; (6) The hierarchy in the leather and footwear enterprises demonstrates the fairness of job advancement 4.3.2.7 Organization of information technology infrastructure The quantitative research results identify the factors of IT infrastructure organizations that ultimately affect the quality of cost management accounting information in Vietnamese leather and footwear enterprises at 8.19% In order to improve the quality of cost management accounting information, the organization of IT infrastructure must pay attention to the following factors: (1) To equip hard disk drive (HDD) for cost management AIS in the leather and footwear enterprises to meet work requirements; (2) To equip mainboards for the cost management AIS in your enterprise to meet work requirements; (3) The provision of computer monitors for cost management AIS in the leather and footwear enterprises can meet work requirements; (4) The installation of central processing unit (CPU) for cost management AIS in the leather and footwear enterprises can meet work requirements; (5) The provision of RAM for cost management AIS in the leather and footwear enterprises meets work requirements; (6) The remainers such as equipping input devices, optical drive, network card, power supply, sound card 24 CONCLUSION In order to contribute to helping the leather and footwear enterprises to improve their competitiveness and efficiency in production and business, this dissertation has conducted this research The content of the dissertation has mentioned the following basic issues: This dissertation presented an overview of the studies of management accounting, cost management accounting, the cost management AIS from which to find research gaps and establish research issues on the organization the cost management AIS in Vietnamese leather and footwear enterprises This dissertation has summarized the theoretical basis of the organization of the the cost management AIS, such as the fundamental theories related to the organization of the cost management AIS, and any issues related to the cost management AIS and the information system for managing costs and content of organization of the cost management AIS, and the organization of the information system in general and the cost management AIS in particular, and the quality of cost management accounting information and the organizational factors affecting the quality of the cost AIS This dissertation has applied the qualitative research in combination with quantitative research through a 10-step research process to evaluate the real state of the organization of the cost management AIS in the leather and footwear enterprises and to build a model of quantitative research over organizational factors affecting the quality of the cost management accounting information in the leather and footwear enterprises On the basis of development orientation of the leather and footwear industry, the research results over the real state of the organization of the cost management AIS and the research into the organizational factors affecting the quality of the cost management accounting information in the leather and footwear enterprises this dissertation has also proposed the organization of the cost management AIS and the solutions to improve the quality of the cost management accounting information in the leather and footwear enterprises With the contents presented in the dissertation, this dissertation has completed the initial objectives This dissertation is expected to receive comments from scientists, managers and experts for the attempt of its better completion  ... accounting management in Vietnam, it is found that the accounting management integration in Vietnam has undergone a strong development through stages Stage 1: the primitive stage of the accounting... constituting and organizing the procedures and guidelines for collecting, processing and storing data 2.5.2.3 Data organization factors 2.5.2.4 Organizational factors for selecting and using data... by the QT variable contributing 14.05%, the DL contributing 13.61%, the KS contributing 12.87%, the PM variable contributing 12.8%, DT contributing 9.29%, PC contributing 8.19% Human organizational