Nghiên cứu được thực hiện nhằm xác định mức độ ảnh hưởng của 2 yếu tố: cạnh tranh và
yêu cầu đối với quy trình sản xuất sản phẩm đến kế toán quản trị cho việc ra quyết định tại các
DN sản xuât cơ khí Việt Nam. Dữ liệu được thu thập thông qua khảo sát các nhà quản trị cấp
cao và những người phụ trách công tác kế toán của 38 DN sản xuất cơ khí Việt Nam. Kết quả
nghiên cứu chỉ ra rằng cả áp lực cạnh tranh và yêu cầu đối với quy trình sản xuất sản phẩm đều
có ảnh hưởng đến KTQT cho việc ra quyết định tại các DN được khảo sát. Ngoài ra, KTQT cho
việc ra quyết định còn có vai trò tích cực đối với hiệu quả hoạt động của doanh nghiệp. Từ đó,
chúng tôi đã đưa ra một số khuyến nghị cần thiết nhằm phát huy tối đa vai trò của KTQT cho
việc ra quyết định trong các DNSX cơ khí Việt Nam.
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re/df = 2.086 < 3; CFI = 0.947; TLI = 0.932;
IFI = 0.948, were all greater than 0.9; RMSEA = 0.074 < 0.08. The normalized regression weights
were greater than 0.5, the Composite Reliability (CR) were greater 0.7 indicating that all factors
are sufficiently credible (Hair et al., 2006). Testing Discriminant validity representing the level
of square roof of Average Variance Extracted (AVE) of factors was greater 0.5 indicating that the
factors have convergent value, the latent variable is well explained by its observation variables
(Hair et al., 2006) (Table 5).
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Component
1 2 3 4
PER5 .861
PER4 .834
PER2 .824
PER3 .803
PER1 .728
MAD2 .865
MAD4 .828
MAD3 .815
MAD1 .793
COM2 .909
COM1 .906
COM3 .892
COM4 .709
PPC1 .848
PPC3 .791
PPC2 .641
PPC4 .624
KMO 0.795
Variance explained) (%) 72.36%
Table 5. Result of Confirmatory Factor Analysis (CFA)
4.5. Structural Equation Modeling Analysis and Hypothesis Testing
The analysis of structural equation modeling showed that the model fits the data, Chi-
square/df = 2.211 < 3; CFI = 0.941; TLI = 0.924; IFI = 0.942, were greater than 0.9; RMSEA =
0.078 < 0.08, P.Value = 0.000 < 0.05. The estimated results of relationships among factors are
shown in Figure 2.
Figure 2. Standardized structural equation modeling analysis
The two factors: competition (COM) and the requirements for production processes(PPC)
both have positive impact on management accounting for decision-making (MAD). This result
is also consistent with the findings of previous studies (Abdel - Kader & Luther, 2008; Albu,
2012; Sulaiman et al, 2015; Almad, 2012, 2015; Doan Ngoc Phi Anh, 2012, 2016; Bui Tien Dung,
2018; Thai Anh Tuan, 2019; Do Thi Huong Thanh, 2019). In which PPC with beta coefficients
of .618 has a stronger influence on MAD than COM (β = 0.248).
In addition, the results also indicate that management accounting for decision-making
(MAD) has a positive effect on firm performance (PER) with beta coefficients of.541. As a result,
three hypotheses are accepted.
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Factor
Number of
observation
variables
Composite
Reliability
Average
Variance Ex-
tracted
Minimum nor-
malized regres-
sion weight
Competition (COM) 4 .886035 .904 .816453
The requirements for production
processes (PPC)
4 .781831 .796 .633493
Management accounting for
decision-making (MAD)
4 .897714 .911 .829178
Firm performance (PER) 5 .90636 .903 .815423
Table 6. Regression analysis and hypothesis results
5. Conclusion
The requirements for production process are factors that motivate VMMEs to increase the
application management accounting techniques in collecting, processing, analyzing and providing
information for decision-making. Specifically, the characteristic of the mechanical manufacturing
industry is an industry with a complex technological process, requiring very high precision of
technology and production inputs. In the context of globalization and the effects of the Industrial
revolution 4.0, VMMEs should apply modern technology to their production. The application of
scientific and technological advances will help enterprises use rationally and efficiently
production resources, improve quality of products and labor productivity, thereby increasing
competitiveness. Therefore, the authors suggest that VMMEs should establish / maintain R&D
centers. These centers are responsible for researching and improving of products and
manufacturing processes, designing and updating of modern manufacturing processes. In addition,
these enterprises should build flexible production systems, integrate computer and robot systems
with fast, accurate and safe job processing speed. We believe that the application of advanced
and modern production technology not only motivates VMEs to increase the implementation of
management accounting contents for decision-making but also for the process of collecting,
processing, analyzing and providing management accounting information more smoothly and
effectively.
On the other hand, research also shows that competition also affects the implementation
of management accounting for decision-making in VMMEs. In fact, the competitiveness of these
enterprises is not high. Especially in the context of the Industrial revolution 4.0, VMMEs have
to compete in many aspects: input materials, selling price, market share, labor skills, production
equipment, distribution, product diversification ... In order to survive and develop, each enterprise
needs to choose one / a number of different competitive advantages which can compare with
other competitors in the market.
The results of this study also show that, in VMMEs, the implementation management
accounting for decision-making (collecting, processing, analyzing, providing information and
the application of IT for decision-making) also contributes to improving firm performance (both
financial and non-financial perspective). Therefore, administrators in these enterprises should
promote the investment in modern technology in production and apply measures to increase the
competitiveness of enterprises, facilitate the implementation of management accounting contents
value for decision-making.
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Estimate S.E. C.R. P
MAD <—- COM .248 .077 3.231 .001
MAD <—- PPC .618 .096 6.460 .000
PER <—- MAD .541 .091 5.912 .000
From a macro perspective, we need to have appropriate policies to enhance the advantages
of management accounting, thereby encouraging enterprises to implement management
accounting for decision-making. To do this, it is important to pay attention to the role of
professional associations, as well as universities and training centers in introducing,
disseminating, and guiding the work process of accounting management and related techniques
for enterprises.
6. Limitations and further research
The results of these studies are the basis for managers in VMMES to consider in
establishing a management accounting system in their enterprises as well as applying management
accounting techniques for controlling and operating enterprise.The research also has a number
of limitations. Due to limited time, our research only investigated 2 factors affecting management
accounting for decision-making in VMMEs. There are some factors which influence the appli-
cation of management accounting for decision-making that have not been included in the research
model such as organizational structure, managers’ knowledge, culture, qualification of
accountants,... Therefore, these issues may be further clarified in further research.
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