Factors affecting the application of management accounting in small and medium enterprises in Vietnam - 4

The system and the team culture must be compatible. Through an in-depth study of the specific case of Siemens, the author has shown that groups perceive that the group's individual and collective values ​​are closely linked to the management accounting system. In a recent study by Kober et al. (2007) on the management accounting system and its relationship to strategy, the authors have shown that the management accounting system and strategy have a dependent relationship and interact with each other. The research results show that interactive management controls in the system can affect strategic changes and from there, this strategic change is consistent with changes in the enterprise. Enterprises must accept that the strategy changes in accordance with the impacts of external changes, although the strategic change is affected by the senior management groups with different opinions, directions ... And in these cases, the management accounting systems are used to overcome these difficulties as well as support the strategic change (Naranjo and Hartman, 2006). During the period when Simonds (1981) introduced the concept of SMA, Shank and Govindarajan (1993) also developed a similar idea called strategic cost management. This application is developed based on Porter's theory, specifically generic strategy and value chain. Accordingly, strategic cost management is defined as " the management of the use of cost information decisively at one or more of the four stages of the strategic management cycle including: strategy creation, strategy communication within the enterprise, development and implementation of strategies to apply the strategy, development and application of control procedures to monitor the success of the application steps as well as the achievement of the strategy's objectives"According to Shank et al., strategic cost management is the integration of three elements: value chain analysis, strategic position analysis and cost driver analysis; this combination produces data for appropriate cost strategy (Shank and Govindarajan, 1993; Shank, 1996). The first element provides a broad focus including external factors affecting the enterprise for the purpose of effective cost management, the second element is identified by the question of what is the role of cost accounting in an enterprise? Cost analysis varies depending on the strategy chosen by the enterprise, for example, choosing a low-cost strategy or a differentiation strategy. Obviously, an analysis of marketing costs that plays an extremely important role for differentiation strategy is not appropriate in the case of

The enterprise chooses a low-cost strategy. The third factor is approached in a broader sense, including cost allocation criteria belonging to two areas: the structure and activities of the organization. For cost allocation criteria belonging to the structure of the organization, they include the size of the enterprise, the scope of operations, past experience, technology and the complexity of the product/service (Shank, 1996). As for the criteria belonging to the organization's activities, there are employee participation, total quality management (TQM) activities, taking advantage of expanding production capacity, product design and exploiting relationships with customers/suppliers (Shank, 1989).

Alawattage and Wickramasingh (2007) also commented based on their research that the change in management accounting as a research method to understand the impact of external factors on the internal orientation process of enterprises. According to them, the change process represents and reflects the issue of how management accounting technical tools are highlighted, applied and changed in response to the changing requirements of the environment in which enterprises operate.

Maybe you are interested!

• Factors affecting the application of management accounting in small and medium enterprises in Vietnam - 13
• Conclusions Regarding Factors Affecting the Application of Accounting Standards at Small and Medium Enterprises in Gia Lai Province
• Qos Assurance Methods for Multimedia Communications zt2i3t4l5ee zt2a3gs zt2a3ge zc2o3n4t5e6n7ts low. The EF PHB requires a sufficiently large number of output ports to provide low delay, low loss, and low jitter. EF PHBs can be implemented if the output port's bandwidth is sufficiently large, combined with small buffer sizes and other network resources dedicated to EF packets, to allow the router's service rate for EF packets on an output port to exceed the arrival rate λ of packets at that port. This means that packets with PHB EF are considered with a pre-allocated amount of output bandwidth and a priority that ensures minimum loss, minimum delay and minimum jitter before being put into operation. PHB EF is suitable for channel simulation, leased line simulation, and real-time services such as voice, video without compromising on high loss, delay and jitter values. Figure 2.10 Example of EF installation Figure 2.10 shows an example of an EF PHB implementation. This is a simple priority queue scheduling technique. At the edges of the DS domain, EF packet traffic is prioritized according to the values ​​agreed upon by the SLA. The EF queue in the figure needs to output packets at a rate higher than the packet arrival rate λ. To provide an EF PHB over an end-to-end DS domain, bandwidth at the output ports of the core routers needs to be allocated in advance to ensure the requirement μ > λ. This can be done by a pre-configured provisioning process. In the figure, EF packets are placed in the priority queue (the upper queue). With such a length, the queue can operate with μ > λ. Since EF was primarily used for real-time services such as voice and video, and since real-time services use UDP instead of TCP, RED is generally not suitable for EF queues because applications using UDP will not respond to random packet drop and RED will strip unnecessary packets. 2.2.4.2 Assured Forwarding (AF) PHB PHB AF is defined by RFC 2597. The purpose of PHB AF is to deliver packets reliably and therefore delay and jitter are considered less important than packet loss. PHB AF is suitable for non-real-time services such as applications using TCP. PHB AF first defines four classes: AF1, AF2, AF3, AF4. For each of these AF classes, packets are then classified into three subclasses with three distinct priority levels. Table 2.8 shows the four AF classes and 12 AF subclasses and the DSCP values ​​for the 12 AF subclasses defined by RFC 2597. RFC 2597 also allows for more than three separate priority levels to be added for internal use. However, these separate priority levels will only have internal significance. PHB Class PHB Subclass Package type DSCP AF4 AF41 Short 100010 AF42 Medium 100100 AF43 High 100110 AF3 AF31 Short 011010 AF32 Medium 011100 AF33 High 011110 AF2 AF21 Short 010010 AF22 Medium 010100 AF23 High 010110 AF1 AF11 Short 001010 AF12 Medium 001100 AF13 High 001110 Table 2.8 AF DSCPs The AF PHB ensures that packets are forwarded with a high probability of delivery to the destination within the bounds of the rate agreed upon in an SLA. If AF traffic at an ingress port exceeds the pre-priority rate, which is considered non-compliant or “out of profile”, the excess packets will not be delivered to the destination with the same probability as the packets belonging to the defined traffic or “in profile” packets. When there is network congestion, the out of profile packets are dropped before the in profile packets are dropped. When service levels are defined using AF classes, different quantity and quality between AF classes can be realized by allocating different amounts of bandwidth and buffer space to the four AF classes. Unlike EF, most AF traffic is non-real-time traffic using TCP, and the RED queue management strategy is an AQM (Adaptive Queue Management) strategy suitable for use in AF PHBs. The four AF PHB layers can be implemented as four separate queues. The output port bandwidth is divided into four AF queues. For each AF queue, packets are marked with three “colors” corresponding to three separate priority levels. In addition to the 32 DSCP 1 groups defined in Table 2.8, 21 DSCPs have been standardized as follows: one for PHB EF, 12 for PHB AF, and 8 for CSCP. There are 11 DSCP 1 groups still available for other standards. 2.2.5.Example of Differentiated Services We will look at an example of the Differentiated Service model and mechanism of operation. The architecture of Differentiated Service consists of two basic sets of functions: Edge functions: include packet classification and traffic conditioning. At the inbound edge of the network, incoming packets are marked. In particular, the DS field in the packet header is set to a certain value. For example, in Figure 2.12, packets sent from H1 to H3 are marked at R1, while packets from H2 to H4 are marked at R2. The labels on the received packets identify the service class to which they belong. Different traffic classes receive different services in the core network. The RFC definition uses the term behavior aggregate rather than the term traffic class. After being marked, a packet can be forwarded immediately into the network, delayed for a period of time before being forwarded, or dropped. We will see that there are many factors that affect how a packet is marked, and whether it is forwarded immediately, delayed, or dropped. Figure 2.12 DiffServ Example Core functionality: When a DS-marked packet arrives at a Diffservcapable router, the packet is forwarded to the next router based on Per-hop behavior is associated with packet classes. Per-hop behavior affects router buffers and the bandwidth shared between competing classes. An important principle of the Differentiated Service architecture is that a router's per-hop behavior is based only on the packet's marking or the class to which it belongs. Therefore, if packets sent from H1 to H3 as shown in the figure receive the same marking as packets from H2 to H4, then the network routers treat the packets exactly the same, regardless of whether the packet originated from H1 or H2. For example, R3 does not distinguish between packets from h1 and H2 when forwarding packets to R4. Therefore, the Differentiated Service architecture avoids the need to maintain router state about separate source-destination pairs, which is important for network scalability. Chapter Conclusion Chapter 2 has presented and clarified two main models of deploying and installing quality of service in IP networks. While the traditional best-effort model has many disadvantages, later models such as IntServ and DiffServ have partly solved the problems that best-effort could not solve. IntServ follows the direction of ensuring quality of service for each separate flow, it is built similar to the circuit switching model with the use of the RSVP resource reservation protocol. IntSer is suitable for services that require fixed bandwidth that is not shared such as VoIP services, multicast TV services. However, IntSer has disadvantages such as using a lot of network resources, low scalability and lack of flexibility. DiffServ was born with the idea of ​​solving the disadvantages of the IntServ model. DiffServ follows the direction of ensuring quality based on the principle of hop-by-hop behavior based on the priority of marked packets. The policy for different types of traffic is decided by the administrator and can be changed according to reality, so it is very flexible. DiffServ makes better use of network resources, avoiding idle bandwidth and processing capacity on routers. In addition, the DifServ model can be deployed on many independent domains, so the ability to expand the network becomes easy. Chapter 3: METHODS TO ENSURE QoS FOR MULTIMEDIA COMMUNICATIONS In packet-switched networks, different packet flows often have to share the transmission medium all the way to the destination station. To ensure the fair and efficient allocation of bandwidth to flows, appropriate serving mechanisms are required at network nodes, especially at gateways or routers, where many different data flows often pass through. The scheduler is responsible for serving packets of the selected flow and deciding which packet will be served next. Here, a flow is understood as a set of packets belonging to the same priority class, or originating from the same source, or having the same source and destination addresses, etc. In normal state when there is no congestion, packets will be sent as soon as they are delivered. In case of congestion, if QoS assurance methods are not applied, prolonged congestion can cause packet drops, affecting service quality. In some cases, congestion is prolonged and widespread in the network, which can easily lead to the network being "frozen", or many packets being dropped, seriously affecting service quality. Therefore, in this chapter, in sections 3.2 and 3.3, we introduce some typical network traffic load monitoring techniques to predict and prevent congestion before it occurs through the measure of dropping (removing) packets early when there are signs of impending congestion. 3.1. DropTail method DropTail is a simple, traditional queue management method based on FIFO mechanism. All incoming packets are placed in the queue, when the queue is full, the later packets are dropped. Due to its simplicity and ease of implementation, DropTail has been used for many years on Internet router systems. However, this algorithm has the following disadvantages: − Cannot avoid the phenomenon of “Lock out”: Occurs when 1 or several traffic streams monopolize the queue, making packets of other connections unable to pass through the router. This phenomenon greatly affects reliable transmission protocols such as TCP. According to the anti-congestion algorithm, when locked out, the TCP connection stream will reduce the window size and reduce the packet transmission speed exponentially. − Can cause Global Synchronization: This is the result of a severe “Lock out” phenomenon. Some neighboring routers have their queues monopolized by a number of connections, causing a series of other TCP connections to be unable to pass through and simultaneously reducing the transmission speed. After those monopolized connections are temporarily suspended, Once the queue is cleared, it takes a considerable amount of time for TCP connections to return to their original speed. − Full Queue phenomenon: Data transmitted on the Internet often has an explosion, packets arriving at the router are often in clusters rather than in turn. Therefore, the operating mechanism of DropTail makes the queue easily full for a long period of time, leading to the average delay time of large packets. To avoid this phenomenon, with DropTail, the only way is to increase the router's buffer, this method is very expensive and ineffective. − No QoS guarantee: With the DropTail mechanism, there is no way to prioritize important packets to be transmitted through the router earlier when all are in the queue. Meanwhile, with multimedia communication, ensuring connection and stable speed is extremely important and the DropTail algorithm cannot satisfy. The problem of choosing the buffer size of the routers in the network is to “absorb” short bursts of traffic without causing too much queuing delay. This is necessary in bursty data transmission. The queue size determines the size of the packet bursts (traffic spikes) that we want to be able to transmit without being dropped at the routers. In IP-based application networks, packet dropping is an important mechanism for indirectly reporting congestion to end stations. A solution that prevents router queues from filling up while reducing the packet drop rate is called dynamic queue management. 3.2. Random elimination method – RED 3.2.1 Overview RED (Random Early Detection of congestion; Random Early Drop) is one of the first AQM algorithms proposed in 1993 by Sally Floyd and Van Jacobson, two scientists at the Lawrence Berkeley Laboratory of the University of California, USA. Due to its outstanding advantages compared to previous queue management algorithms, RED has been widely installed and deployed on the Internet. The most fundamental point of their work is that the most effective place to detect congestion and react to it is at the gateway or router. Source entities (senders) can also do this by estimating end-to-end delay, throughput variability, or the rate of packet retransmissions due to drop. However, the sender and receiver view of a particular connection cannot tell which gateways on the network are congested, and cannot distinguish between propagation delay and queuing delay. Only the gateway has a true view of the state of the queue, the link share of the connections passing through it at any given time, and the quality of service requirements of the traffic flows. The RED gateway monitors the average queue length, which detects early signs of impending congestion (average queue length exceeding a predetermined threshold) and reacts appropriately in one of two ways: − Drop incoming packets with a certain probability, to indirectly inform the source of congestion, the source needs to reduce the transmission rate to keep the queue from filling up, maintaining the ability to absorb incoming traffic spikes. − Mark “congestion” with a certain probability in the ECN field in the header of TCP packets to notify the source (the receiving entity will copy this bit into the acknowledgement packet). Figure 3. 1 RED algorithm The main goal of RED is to avoid congestion by keeping the average queue size within a sufficiently small and stable region, which also means keeping the queuing delay sufficiently small and stable. Achieving this goal also helps: avoid global synchronization, not resist bursty traffic flows (i.e. flows with low average throughput but high volatility), and maintain an upper bound on the average queue size even in the absence of cooperation from transport layer protocols. To achieve the above goals, RED gateways must do the following: − The first is to detect congestion early and react appropriately to keep the average queue size small enough to keep the network operating in the low latency, high throughput region, while still allowing the queue size to fluctuate within a certain range to absorb short-term fluctuations. As discussed above, the gateway is the most appropriate place to detect congestion and is also the most appropriate place to decide which specific connection to report congestion to. − The second thing is to notify the source of congestion. This is done by marking and notifying the source to reduce traffic. Normally the RED gateway will randomly drop packets. However, if congestion If congestion is detected before the queue is full, it should be combined with packet marking to signal congestion. The RED gateway has two options: drop or mark; where marking is done by marking the ECN field of the packet with a certain probability, to signal the source to reduce the traffic entering the network. − An important goal that RED gateways need to achieve is to avoid global synchronization and not to resist traffic flows that have a sudden characteristic. Global synchronization occurs when all connections simultaneously reduce their transmission window size, leading to a severe drop in throughput at the same time. On the other hand, Drop Tail or Random Drop strategies are very sensitive to sudden flows; that is, the gateway queue will often overflow when packets from these flows arrive. To avoid these two phenomena, gateways can use special algorithms to detect congestion and decide which connections will be notified of congestion at the gateway. The RED gateway randomly selects incoming packets to mark; with this method, the probability of marking a packet from a particular connection is proportional to the connection's shared bandwidth at the gateway. − Another goal is to control the average queue size even without cooperation from the source entities. This can be done by dropping packets when the average size exceeds an upper threshold (instead of marking it). This approach is necessary in cases where most connections have transmission times that are less than the round-trip time, or where the source entities are not able to reduce traffic in response to marking or dropping packets (such as UDP flows). 3.2.2 Algorithm This section describes the algorithm for RED gateways. RED gateways calculate the average queue size using a low-pass filter. This average queue size is compared with two thresholds: minth and maxth. When the average queue size is less than the lower threshold, no incoming packets are marked or dropped; when the average queue size is greater than the upper threshold, all incoming packets are dropped. When the average queue size is between minth and maxth, each incoming packet is marked or dropped with a probability pa, where pa is a function of the average queue size avg; the probability of marking or dropping a packet for a particular connection is proportional to the bandwidth share of that connection at the gateway. The general algorithm for a RED gateway is described as follows: [5] For each packet arrival Caculate the average queue size avg If minth ≤ avg < maxth div.maincontent .s1 { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 15pt; } div.maincontent .s2 { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: bold; text-decoration: none; font-size: 15pt; } div.maincontent .p { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 14pt; margin:0pt; } div.maincontent p { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 14pt; margin:0pt; } div.maincontent .s3 { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: bold; text-decoration: none; font-size: 14pt; } div.maincontent .s4 { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 14pt; } div.maincontent .s5 { color: black; font-family:"Times New Roman", serif; font-style: italic; font-weight: normal; text-decoration: none; font-size: 14pt; } div.maincontent .s6 { color: black; font-family:"Times New Roman", serif; font-style: italic; font-weight: bold; text-decoration: none; font-size: 14pt; } div.maincontent .s7 { color: black; font-family:Wingdings; font-style: normal; font-weight: normal; text-decoration: none; font-size: 14pt; } div.maincontent .s8 { color: black; font-family:Arial, sans-serif; font-style: italic; font-weight: bold; text-decoration: none; font-size: 15pt; } div.maincontent .s9 { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: bold; text-decoration: none; font-size: 14pt; } div.maincontent .s10 { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 9pt; vertical-align: 6pt; } div.maincontent .s11 { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 13pt; } div.maincontent .s12 { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 10pt; } div.maincontent .s13 { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: normal; text-d
• Overview of Research on Factors Affecting the Linkage of Small and Medium Enterprises with Enterprises with Direct Investment Capital
• Factors affecting the ability of small and medium enterprises in Ho Chi Minh City to access bank credit - 14

According to Laitinen (2003), the causes of change in management accounting are labeled as “motivating factors”, and are specifically listed by researchers as factors that encourage change (e.g. market competition, enterprise structure, product manufacturing technology); catalysts for change (e.g. financial weakness, market share decline, organizational change, etc.); factors that facilitate the change process (e.g. accounting human resources, level of autonomy, accounting requirements, etc.). The interaction between the above factors encourages change not only in the field of management accounting but also in other related fields such as enterprise structure and strategy. Laitinen (2003) has arranged these factors into six different groups including: information needs, technological and environmental changes, readiness for change, resources for change, goals of change and external demands. In addition, the author also used four different categories of factors to explain the change of KA including: enterprise factors, financial factors, motivating factors and management techniques (Laitinen, 2003). Changes in the business environment and technology are used as incentive factors in explaining the change of KA and the change of other enterprise factors such as structure and strategy. Other studies have also shown the association

The close combination of factors that interact with each other in a chain and cause-and-effect when considering the change of management accounting. For example, the three factors considered here are driving factors, enterprise factors and financial factors: changes in the environment and technology are considered as driving factors to explain the change of management accounting and other enterprise factors such as structure and strategy. And besides, the structural and strategic factors of the enterprise are related to management accounting in the same context of change. As for financial factors, they play the role of output products for the change of management accounting and enterprise structure. Through his research, Grandlund (2001) has shown that weak financial indicators can put economic pressure on enterprises to force them to make changes in the application of management accounting techniques to create higher working efficiency. And also sharing the same view, Baines and Langfield-Smith (2003) pointed out that if the change of management accounting is based on reliable accounting information, it will create improvements in the performance of the enterprise. And that also means that financial achievements are also early indicators or outputs of the change in management accounting. In a synthesis of empirical studies conducted in Australia, the UK and the US, Lobo et al. (2004) identified the role of factors (factors belonging to the external environment and factors belonging to the enterprise) affecting the change of management accounting as follows:

 Factors belonging to the external environment: globalization of markets, advancement of information and production techniques, increased competition.

 Enterprise factors: core competencies, relationships with customers and suppliers, downsizing, outsourcing, flattening of enterprise structure and teamwork within the enterprise.

Many businesses have experienced important changes in the business environment such as technological advances, increased competition in the business environment, new management strategies or the trend of focusing on customer care services... And there are many related studies on the changes in management accounting that also show that changes in the operating environment will have an impact on the selection of management accounting systems or management accounting technical tools that are considered the most effective, leading to businesses having to reconsider strategies and re-organize.

structure to achieve higher performance (Burns and Vaivio, 2001; Choe, 2004; Gomes et al., 2007).

Second, the related research on the application of ITA in SMEs. Although the number of studies on ITA has increased over the past decades, there is still very little research on the application of ITA in SMEs (McChlery et al., 2004). This stems from the belief that ITA is best studied in leading companies, and examples of successful ITA implementation can only be found in leading Western or Japanese companies (Mitchell et al., 1998). As a result, large enterprises are always given priority according to previous research experience and experts' opinions on the improvement and development of ITA in these enterprises (Mitchell and Reid, 2000). This creates many challenges for the research on ITA activities in SMEs. However, due to the increasingly strong impact of globalization, in the later stages, there has been an increasing number of studies on the application of international economics to small and medium enterprises.

In studying the need for the application of management accounting in enterprises, Nandan (2010) noted that because SMEs are often prone to similar problems, leading to more failures, management accounting information is extremely important to them, especially in resource management as well as resource allocation decisions. Given the importance of their contribution to the economy, it is understandable that SMEs need timely, accurate and reliable management accounting information. That also means that management accounting plays an important role for SMEs. And according to Birkett et al. (1992), the need for the application of management accounting of SMEs depends on the random complexity of business that they have to face at different times with different situations, created by changes in strategy, structure and finance of the enterprise, from the beginning to the end. At each stage of development, SMEs often change a lot in terms of scale as well as resources used, so the need for general accounting application - including financial accounting and cost accounting, as well as the level of detail, will be affected by the random complexity in each stage of development of the enterprise. However, many managers lack the capacity for management accounting, so to meet the need for management accounting application, business owners often have to find

seek advice from external professional accounting organizations or associations (Mitchell and Reid, 2000).

In a study conducted in Northern Thailand on the relationship between awareness (understanding) of international accounting and the need for international accounting of owners/managers in small and medium enterprises, the difference in awareness (understanding) of international accounting and the need for international accounting of owners/managers in small and medium enterprises, Kosaiyakanont (2011) pointed out the following results:

- For SMEs, the higher the awareness (understanding) of the importance and usefulness of international accounting by the business owner/manager, the higher the need for applying international accounting (the awareness/understanding of the business owner/manager about international accounting is based on their skills, knowledge and education);

- There is a difference in awareness (understanding) of the importance and usefulness of international accounting and the need to apply international accounting between small and medium-sized enterprises; accordingly, medium-sized enterprises have a higher awareness (understanding) of the importance and usefulness of international accounting as well as the need to apply international accounting than small-sized enterprises.

Later in 2012, when Ahmad conducted a survey on the current status of applying management accounting in SMEs in Malaysia, it was shown that traditional technical tools were more commonly used than modern technical tools (decision support techniques, strategic management accounting, etc.) and the application of management accounting was highly appreciated in the role of business administration. In addition, this study also showed that the application of management accounting plays a supporting role in increasing the efficiency and effectiveness of business administration.

Recently, when Armitage and Webb (2013) conducted a study on the application of international accounting tools in Canadian SMEs, the results showed some "surprising" points as follows:

+ There is the establishment and use of a basic cost and price accounting system in SMEs. In addition, SMEs also implement other technical tools of management accounting such as financial statement analysis (including working capital analysis), budgeting and order deviation analysis. However, SMEs do not use dynamic budgeting for deviation analysis, and the analysis is not comprehensive but only focuses on a number of indicators. Thus, SMEs use budgeting and deviation analysis mainly for planning purposes, not focusing on the function as a control tool.

+ Strategic management accounting tools such as quality costing, target costing, activity-based costing or balanced scorecard… are rarely or not used.

+ Discounted cash flow analysis, CVP analysis and some analytical tools for decision making are hardly used.

Also in 2013, the group of authors Michael Lucas, Malcolm Prowle and Glynn Lowth conducted a survey on the current status of applying management accounting in SMEs in the UK. The study showed that in SMEs, the application of management accounting focuses more on information control than decision support, and the smaller the SME, the more often the owner (operator) of the enterprise is responsible for management accounting.

Third, research on factors affecting the application of international accounting in enterprises in general and SMEs in particular.

Along with the changes and development of the economy, international accounting has also undergone many changes, however, the change in international accounting is not a uniform phenomenon. Studies have shown that changes in new international accounting systems or new technical tools are influenced by both external factors (environment) as well as internal factors (related to enterprises). According to Shields (1997), potential factors leading to change include competition, technology, corporate structure and strategies. These factors influencing change also show different roles in influencing the process of international accounting change.

Abdel-Kader and Luther, R. (2008) in a study on the application of management accounting in 658 enterprises operating in the food and beverage industry in the UK examined the impact on the complexity of the application of management accounting in enterprises with ten different influencing factors including: enterprise awareness of environmental instability, enterprise organizational design, enterprise size, complexity of the processing system, advanced manufacturing techniques (AMT), total quality management (TQM), Just in Time (JIT) management, enterprise strategy, strength of customer resources, and perishability of goods. However, the research results after the survey showed that only the factors of enterprises' awareness of environmental instability, decentralized organizational design of enterprises, enterprise size, advanced production techniques (ATM), total quality management (TQM), Just in Time management (JIT), and customer resource strength have an impact on the application of international accounting with the following details:

 Enterprises with high awareness of environmental instability will choose to apply international accounting at a more complex level than enterprises with low awareness of instability;

 Enterprises facing stronger customer resources will choose to apply management accounting at a more complex level to improve decision-making and control processes to better satisfy customer needs;

 Enterprises that apply decentralized organizational design will choose to apply international accounting at a more complex level than enterprises that apply centralized organizational design;

 Large-scale enterprises will choose to apply international accounting at a more complex level than small-scale enterprises;

 Enterprises that apply advanced manufacturing techniques (ATM), total quality management (TQM), and Just in Time (JIT) management will choose to apply international accounting at a more complex level than enterprises that do not apply them.

Tuan Mat (2010) when conducting a survey at manufacturing enterprises in Malaysia pointed out that changes in enterprise structure as well as enterprise strategy have an impact on the application of international accounting in enterprises. And continuing to develop the research of Abdel-Kader and Luther (2008), in 2012 Erserim conducted a study at manufacturing enterprises in Turkey on the impact of factors including corporate culture, enterprise characteristics and external environmental factors on the application of international accounting. The research model and variables are as follows:

Environmental factors

school :

Perception of environmental instability

Perception of the level of competition

Enterprise factors : Corporate culture

Organizational design

right

Formalized organizational design

Applying KTQT :

+ Determine costs and control finances

+ Information for management planning and control

+ Reduce waste of business resources

+ Create value by using resources efficiently

The research results show that there is only an impact on the application of international economics from the

The factors are as follows: supportive organizational culture, rule-based organizational culture, goal-oriented organizational culture, and formalization.

Also in 2012, Ahmad conducted a survey of SMEs in Malaysia with the conclusion that the application of management accounting in SMEs is influenced by factors such as scale, level of market competition, level of participation of business owners/managers, and advanced production techniques. In addition, the research results once again demonstrated that the application of management accounting plays a supporting role in increasing the efficiency and effectiveness of business management.

Later, the group of authors Lucas, Prowle and Lowth (2013) conducted a survey on the current status of applying international accounting in SMEs in the UK and published research results indicating that the application of international accounting in SMEs is influenced by factors such as: scale, financial limitations, requirements from external stakeholders, knowledge base and experience of the management team and finally the business environment and industry in which the enterprise operates.

In addition, there are many in-depth studies in the world on international accounting and the application of international accounting in enterprises in general and small and medium enterprises in particular. The author summarizes some outstanding studies including doctoral theses, works, and scientific research articles as follows:

Appendix 1.1: Summary table of some typical foreign publications researching the application of international accounting in enterprises in general and SMEs in particular

1.1.2. Comments

Through the study of research works in the world, the author found that previous studies have shown the progress and development trends of QT from the application of initial rudimentary management technical tools to today's complex development planning systems, changes in QT to meet the increasingly diverse needs of enterprises and the causes leading to the changes in the application of QT in the above enterprises. In addition, although not many researchers have previously paid attention to the current status of applying QT in SMEs, however, with the increase in competition brought about by the process of flattening the world, there are more and more studies on the current status of applying QT in SMEs.