FACTORS AFFECTING THE CONTRUCTION OF MANAGEMENT ACCOUNTING SYSTEM AT SEAFOOD BUSINESS ENTERPRISES IN DA NANG CITY

Abstract

The purpose of the study is to determine the factors affecting the construction
of management accounting in seafood enterprises in Da Nang city and measure
the influence of each factor on the construction of management accounting. treat.
Through surveying 136 managers from more than 40 seafood enterprises in Da
Nang city and testing using regression models with SPSS 20 software, the authors
have identified 6 influencing factors to the contruction management accounting
at seafood enterprises in Da Nang city including: production technology, business
environment, organizational structure, people, legal regulations, dependence
between departments.