Ảnh hưởng của vận dụng các phương pháp và kỹ thuật kế toán quản trị đương đại đến thành quả tài chính tại các doanh nghiệp Việt Nam

This study examines the association between contemporary management accounting practices with financial performance in Vietnam enterprise.Data were collected based on survey distributed to 247 medium and large sized enterprise in Vietnam.The quantitative data collected was analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) approach.Overall, the results indicate that Vietnamese businesses use contemporary management accounting practices (CMAP) relatively infrequently.However, the research results indicate that CMAP have a positive impact on the financial performance in Vietnamese enterprises.Therefore, enterprises should plan and implement suitable CMAP according to their circumstances and current conditions to enhance their competitive advantage and financial performance.Additionally, the study applies dynamic capability theory to explain the impact of CMAP on financial performance.