Abstract
This article measures factors affecting the management of accounting tools in small and medium enterprises in Phu Yen province, through a survey conducted with 110 enterprises from March 2018 to February 2019. The results of the article show that: four hypotheses in the model are accepted. In which, qualification of accounting staff has strongest and positive influence on. The level of competition is inversely related to the performance evaluation system measured by financial instruments. The article also suggests policies to improve the application of management accounting tools in small and medium enterprises in Phu Yen province in the coming time.
Key words: management accounting; small and medium enterprises; determinants; Phu Yen province.
JEL classification: M, M41.
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Ban biên tập Tạp chí Kinh tế & Quản trị Kinh doanh
Phòng 514, Nhà điều hành, trường Đại học Kinh tế & Quản trị Kinh doanh
Địa chỉ: Phường Tân Thịnh, thành phố Thái Nguyên
Email: tapchikt-qtkd@tueba.edu.vn; Điện thoại: 0208.3903373
