Research on the impact of applying management accounting practices on the operational effectiveness of enterprises in Binh Dinh province
Abstract
This study evaluates the factors influencing the application of management accounting practices (MA P ) and the impact of these practices on the operational effectiveness of enterprises in B i nh Di nh province. Data were collected from 150 enterprises in B i nh Di nh through a survey questionnaire, which was analyzed using structural equation modeling to test and measure the extent of influence of the factors on the application of MA P , as well as the impact of MA Ps application on the operational effectiveness of enterprises in B i nh Di nh with the support of AMOS software. The research results indicate that m anag er’s p erception, c ompetition, i nformation t echnology, b usiness s tructure, c orporate c ulture and r esource i mplementation all influence the application of MA Ps . Additionally, the application of MA Ps has a positive impact on the operational effectiveness of enterprises in B i nh Di nh province. These empirical research findings help managers to guide and enhance the application of MA Ps in enterprise management to improve operational effectiveness and ensure sustainable development of the enterprises .