Academic Journal
Factors influential to the acceptance of managerial accounting tools in Tra Vinh’s small and medium enterprises
| العنوان: | Factors influential to the acceptance of managerial accounting tools in Tra Vinh’s small and medium enterprises |
|---|---|
| المؤلفون: | Quang Linh Huynh |
| المصدر: | Accounting, Vol 8, Iss 1, Pp 75-80 (2022) |
| بيانات النشر: | Growing Science |
| سنة النشر: | 2022 |
| المجموعة: | Directory of Open Access Journals: DOAJ Articles |
| مصطلحات موضوعية: | Accounting. Bookkeeping, HF5601-5689 |
| الوصف: | Managerial accounting tools are vital controlling techniques to businesses. Nevertheless, the acceptance of managerial accounting tools in business might challenge directors in Tra Vinh’s business environment. The current research employed multiple regression analyses to investigate the influence of the acceptance of managerial accounting tools in Tra Vinh’s enterprises. The empirical findings demonstrate the usefulness of managerial accounting tools, environmental uncertainty, the structure of corporate governance, organizational interdependence and organizational size have positive impacts on the acceptance of managerial accounting tools in business. The structure of corporate governance and the usefulness of managerial accounting tools are the two strongest factors determining the acceptance of managerial accounting tools in business. The current research will help directors in Tra Vinh’s enterprises establish efficient managerial accounting tools in business that are suitable to the usefulness of managerial accounting tools, environmental uncertainty, the structure of corporate governance, organizational interdependence, and organizational size, so that they can gain the best possible effectiveness. |
| نوع الوثيقة: | article in journal/newspaper |
| اللغة: | English |
| تدمد: | 2369-7393 2369-7407 |
| Relation: | http://www.growingscience.com/ac/Vol8/ac_2021_137.pdf; https://doaj.org/toc/2369-7393; https://doaj.org/toc/2369-7407; https://doaj.org/article/a98918c8bb39472fac1dd971b6008f55 |
| DOI: | 10.5267/j.ac.2021.6.004 |
| الاتاحة: | https://doi.org/10.5267/j.ac.2021.6.004 https://doaj.org/article/a98918c8bb39472fac1dd971b6008f55 |
| رقم الانضمام: | edsbas.8EA2452B |
| قاعدة البيانات: | BASE |
| تدمد: | 23697393 23697407 |
|---|---|
| DOI: | 10.5267/j.ac.2021.6.004 |