摘要：This article evaluates the factors affecting the use of management accounting in small and medium
enterprises (SMEs) in Hanoi, Vietnam. The factors include: Production and business characteristics;
Competitiveness; Business strategy; CEO of awareness management; Human resource quality.
The study is conducted on 238 SMEs in Hanoi and the results show that CEO’s awareness of
management accounting had the strongest impact on the ability to apply management accounting
of enterprises while competition level factor had the weakest effect. At the same time, the study
also examines the significant role of mediating factor of firm size on the relationship between the
characteristics of the production and business process and the application of management accounting,
age and professional qualifications. The results indicate that enterprise size plays a significant
role on regulating the impact of business characteristics of enterprises on management accounting
application. For smaller enterprises, management accounting is less used and vice versa. Next, the
younger the managers are, the higher the impact of their awareness on management accounting
application, which means management accounting will be used more if managers are younger.
关键词：Applying management accounting;Small and medium enterprises;Hanoi;Vietnam
