Factors affecting the application of management accounting in small and medium enterprises in Vietnam - 13

The core force in implementing and applying international economics, so if the professional level of international economics does not meet the requirements, the application of international economics in SMEs will not be implemented, or will be implemented but ineffectively.

This discussion result is consistent with previous research by Ismail and King (2007), McChlery et al. (2004). According to this result, the higher the level of accounting staff, the higher the possibility of success when applying management accounting in enterprises. In this aspect, most experts agree, however, when applying to the Vietnamese environment, the issue of how the level of accounting staff of enterprises is measured needs to be carefully considered. Therefore, in addition to the system of degrees issued by Universities and Colleges (professional and vocational), professional certificates specific to the accounting industry such as Chief Accountant certificate, CPA, ACCA, CMA

…etc. also need to be considered further. Therefore, the discussion results agree to use observed variables related to qualifications including bachelor's degrees, intermediate certificates, domestic vocational colleges and international accounting and auditing certificates to measure the qualifications of accounting staff in enterprises.

- Business strategy factor : a characteristic of SMEs is that they have a compact structure, so they can flexibly adjust prices, products can be specialized according to customer requirements (niche market) in terms of quantity, design, time... Therefore, a business strategy based on flexibility is considered one of the most powerful weapons of SMEs, especially in recent years when businesses have to meet the needs of the ever-changing market. According to experts, this will affect the application of international accounting in terms of content, choosing supporting technical tools to be able to pursue the above flexible business strategy. And in return, when choosing a flexible business strategy, SMEs will have a high demand for applying international accounting, creating a favorable premise for applying international accounting in the enterprise.

According to previous research by Tuan Zainun Tuan Mat (2010), flexible business strategy can be interpreted and measured through the following actions: creating changes in product design and quickly introducing them to the market; producing specialized goods and services according to customer requirements; the level of availability of goods (wide distribution system); the quality of providing after-sales support services; the enterprise can quickly change production output; the enterprise provides products with high quality;

Enterprises produce according to delivery requirements. For this scale, experts agreed to use available observation variables and had no comments or additions.

- The level of state ownership factor: this is also a new factor proposed by experts based on the current situation of applying international accounting in Vietnamese SMEs. Although accounting for a very small proportion of SMEs, most of the SMEs owned by the state are medium-sized, so the current trend is to transfer state ownership to the private sector through the equitization process. Because the management mindset is heavily influenced by the subsidized economy, as well as the bureaucracy and rigidity in economic management, the application of international accounting in state-owned enterprises is difficult. Only when transferring management rights to the private economic sector, due to the high requirements for corporate governance, can enterprises with the participation of state capital be able to flexibly apply modern management tools, including technical tools of international accounting. And along with the transfer of ownership from the state to the private sector, there is also the transfer of management and decision-making rights at some key positions in the enterprise to the private sector such as director, chief accountant... Therefore, experts suggest using observation variables such as the state capital contribution ratio not exceeding half, there are no people from state agencies coordinating enterprise management at key positions of the enterprise...

- Factors of market competition level and factors of environmental instability awareness : experts all agree that the more competitive and unstable the business environment is, the more Vietnamese SMEs need to apply technical tools of management accounting to forecast and collect information to make appropriate decisions to minimize business risks. In addition, the higher the level of competition, the more complex the application techniques are required. This is also consistent with the previous study of Tuan Zainun Tuan Mat (2010), in which the level of market competition can be interpreted and measured through the level of competitive actions as follows: price competition, competition in new product development, competition in distribution/marketing channels, competition in market share/revenue, number of competitors in the same market segment and competitive actions of competitors. For this scale, experts commented that the observed variables are relatively suitable.

suitable for Vietnamese business characteristics, so agree to have no further comments or additions.

However, for the factor of awareness of environmental instability , experts agree that this factor is actually similar and partly reflects (or is affected by) the factor of market competitiveness . This can be interpreted in the sense that the higher the level of market competition, the more difficult it will be for businesses to operate and the business owners themselves will feel the market is more unstable, however, this factor is heavily subjective from the business owners. In addition, the factor of awareness of environmental instability can also be affected by other factors such as ethnic conflicts, political parties, wars, etc. However, this reality is not suitable for the current situation in Vietnam, so it is possible to combine these two factors and measure them through a single representative factor, which is the factor of market competitiveness .

- The factor of awareness of international accounting of the business owner/manager : this is also a new factor proposed by experts based on the current situation of applying international accounting in Vietnamese SMEs. Due to the economic context of Vietnam recently transitioning to a market economy, most SMEs are not familiar with international accounting but only focus on financial accounting according to the requirements and orders of the management agency rather than the actual management needs of the enterprise. Therefore, the application of international accounting is difficult to succeed or even impossible if the business owner/manager does not understand the benefits of applying international accounting technical tools. And it is the understanding of international accounting technical tools that helps business owners/managers generate the need to apply international accounting in their enterprises, helping them appreciate the usefulness of international accounting technical tools and not hesitate to spend investment costs on applying international accounting.

- Decentralized organizational design factor : according to the specific organizational structure of SMEs, especially small and micro enterprises, most of them choose a centralized management form. In addition, the choice of management form is also affected by the corporate culture factor. Therefore, experts propose to eliminate the measurement of this factor separately, instead, the influence of this factor can be considered partly through the corporate culture scale mentioned above.

- Customer resource factor: through actual surveys as well as consulting experts, most agree that in reality in Vietnam it is almost impossible to determine and measure the criteria for the strength and weakness of customer resources. Therefore, measuring the impact of this factor on the ability to apply international accounting in SMEs in Vietnam is not feasible, so this factor should be removed from the survey.

- Factor of foreign investors' ownership ratio in enterprises: according to the statistics of the General Statistics Office (2014) on the production situation of foreign-invested enterprises in the period 2000 - 2013, only about 17% are joint ventures with foreign countries. In addition, according to investment characteristics, most foreign investors have very strict requirements on financial transparency when investing in Vietnamese enterprises, large investment capital, which means that the proportion of SMEs participating in joint ventures with foreign investors accounts for an insignificant proportion. Therefore, most experts agree to eliminate this factor when examining the impact on the application of international accounting in SMEs in Vietnam.

- Business industry factors (or production technology factors) advanced (ATM), total management techniques (TQM), Just in time management techniques ... according to the random theory as well as previous research works of authors Khaled Abed Hutaibat (2005), Tuan Zainun Tuan Mat (2010), Abdel-Kader and Luther, R. (2008) are important factors affecting the application of management accounting in enterprises. However, the characteristics of these enterprises are operating in fields that apply a lot of advanced technology such as some specific industries such as pharmaceuticals, chemicals ... However, for the majority of SMEs in Vietnam, due to many factors such as technology, capital scale, management level ..., they do not participate in the above industries. Therefore, this factor is proposed by experts to be eliminated because it is not highly representative.

- Factor of ability to apply international accounting in Vietnamese SMEs: according to experts, the ability to apply international accounting in enterprises in general and SMEs in particular is shown in the ability to apply international accounting contents, or the application of international accounting technical tools. Therefore, the observed variables of this factor (scale) will be shown through

The management accounting section includes specific technical tools such as cost management accounting, performance evaluation, budgeting, decision support and strategic management accounting.

After synthesizing the corrections, additions and changes, the results are presented in the table as follows:

Summary table of discussion results with experts

Proposed model

Discussion results			Note
Image factor enjoy	Study origin	Image factor enjoy		Hypothesis study	How to measure measure
Nest design	Tuan Zainun	Remove	Remove		Form
function	Tuan Mat (2010)				Decentralization
right					high not fit
					combine and occupy
					minority in
					SMEs
Resources	Tuan Zainun	Remove	Remove		Not feasible
client	Tuan Mat (2010)				when evaluating
					or measure
					resources
					client
					of the
					SMEs
Ownership ratio	Tuan Zainun	Remove	Remove		Form of association
of investors	Tuan Mat (2010)				middle
outside inside					investors
DN					foreign and
					Vietnamese SMEs
					Men account for 100%
					very low rate
Industry	Khaled Abed	Remove	Remove		Industry
business	Hutaibat (2005), Tuan				business
(or the characters)	Zainun Tuan				advanced demand
technical factors	Mat (2010), Abdel-Kader				ask technology
advanced	and Luther,				high density
(ATM), technology	R.(2008)				variable in the

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• 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. 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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. 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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. 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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. 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• Factors affecting the ability of small and medium enterprises in Ho Chi Minh City to access bank credit - 14

comprehensive management

(TQM), technique

Just in time management

				SMEs
Perception of environmental instability	Tuan Zainun Tuan Mat (2010)	Correction	Correction		Combine measurement with competitive level factors of the market
Human level	Ismail and	Agree	Accountant	Levels
accountant	King (2007), McChlery et		ownership math	of the degrees
DN	al. (2004)		degrees,	certificate
			certificate	profession, certificate
			profession, certificate	accounting only
			accounting only	professional
			professional
			will increase
			ability to transport
			international economic application
			in SMEs
			Vietnam
Enterprise size	Klaus Flacke	Agree	Enterprise size	Revenue, number
	and Klaus Segbers		the bigger will be	capital, quantity
	(2005),		increase ability	staff, number
	Khaled Abed Hutaibat		applicability	department, branch
	(2005)		International Economics in	branch
			Vietnamese SMEs
			Male
Corporate culture	Alper Erserim	Agree	In the enterprise there is	Supportive culture
	(2012)		culture	support; culture
			support/text	Manage by
			management chemistry	target
			by target
			will increase
			ability to transport

			Application of international accounting in SMEs Vietnam
Business strategy		Tuan Zainun Tuan Mat (2010)		Agree	Enterprises apply business strategy Flexibility will increase the ability to apply international accounting in Vietnamese SMEs. Male	Flexibility of strategy business
Level of competition		Tuan Zainun		Agree	Business operations	Level of competition
painting	of the market	Tuan Mat (2010)			in the lips	painting of the opponent
school					School of Economics	market share
					business with level	price, product
					competitiveness	product
					the higher will be
					increase ability
					applicability
					International Economics in
					Vietnamese SMEs
					Male
Spend	fee for	The	specialized	Agree	Cost requirements	Cost requirements
job	organization	family	additional		organization fee	investment fee
International Economics		new			International Economics in	technology, consulting
					The lower the DN	question
					will increase
					ability to transport
					international economic application
					in SMEs
					Vietnam
Level	degree	The	specialized	Agree	Cost requirements	Cost requirements
have	of the house	family	additional		organization fee	investment fee
water	in	new			International Economics in	technology, consulting
SMEs					The lower the DN	question

			will increase the ability to apply international economics in small and medium enterprises. Vietnam
Awareness of	The	specialized	Agree	People	Understanding of
International Economics of	family	additional		owner/person	KTQT, hit
People	new			business management	high price on quality
owner/person				have knowledge about	useful of
business management				KTQT will do	technical tools
				increase ability	international economics,
				manipulate	have need
				International Economics in	high on luck
				Vietnamese SMEs	using international economics,
				Male	accept payment
					high investment cost
					for KTQT

Thus, from the initial research model, after discussing and consulting with experts, the research model was revised to include 08 factors affecting the application of management accounting in Vietnamese SMEs as follows: business size factor, cost of organizing management accounting, business culture factor, accounting staff qualification factor, business strategy factor, level of state ownership in the enterprise factor, level of market competition factor and awareness factor of management accounting of business owners/managers.