期刊名称：European Journal of Business and Social Sciences
印刷版ISSN：2235-767X
出版年度：2017
卷号：5
期号：11
页码：13-26
出版社：European Society of Business and Social Sciences
摘要：The research objective is to propose a model that has thefactors affecting the system organization of the managementaccounting of the cost for Vietnam enterprises in the contextof joining the Trans-Pacific Partnership (TPP). The research model isbuilt on the basis of quantitative research analyst of ExploratoryFactor Analysis (EFA) and multiple linear regression analysis and thedata collected from 253 accountants in many different businesses.The study results showed that the initial proposed model explained54.9 percent (Adjusted R Square = 0.549). In particular, factors thatbelong to the management functions of the enterprise is the mostimportant of three factors, followed by factors related to technologyand finally the contextual factors of business affecting the systemorganization of the management accounting of the cost for Vietnamenterprises.In addition, the research results showed that there were 253accountants who interviewed and answered about 46 questions thatcollected from 15/01/2015 to 15/10/2016. The researchers hadanalyzed Kaiser-Meyer-Olkin (KMO) Test for Sampling Adequacy, theresult of KMO analysis used for multiple regression analysis. Thereare three factors, which included of factors following: Component 1was Management functions of the enterprise (X1), Component 2 wasBusiness Background and production cost (X2) and Component 3was Technology (X3) which affecting the system organization of themanagement accounting of the cost for Vietnam enterprises with 5percent significance level. The research results were processed fromSPSS 20.0 software. The parameters of the model estimated by Least- Squares Method tested for the model assumption with 5percentsignificance level.
关键词：The management; accounting; cost; management;accounting and LHU.
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