Factors Affecting the Implementation of Ktqt in Jordan

6. Significance of the topic

6.1. On the scientific aspect: Based on the results of previous authors, the study on factors affecting the application of international accounting at Binh Duong Water - Environment Joint Stock Company and indicating the level and order of influence of factors on the application of international accounting at Binh Duong Water - Environment Joint Stock Company.

6.2. On the practical aspect: The results of the thesis have built a model of factors affecting the application of management accounting at Binh Duong Water - Environment Joint Stock Company, which is a reference document for units and researchers when studying the application of management accounting in enterprises in general and management accounting at Binh Duong Water - Environment Joint Stock Company in particular. Based on the results of research, survey and evaluation, the topic proposes recommendations with practical management implications to improve the effectiveness of the application of management accounting at Binh Duong Water - Environment Joint Stock Company, thereby helping the company's leaders to have useful information for decision making, thereby contributing to improving the company's operational efficiency.

7. Structure of the thesis

In addition to the introduction, general conclusion, list of references, appendix, the main content of the thesis is presented in 5 chapters:

Chapter 1: Overview of previous research works Chapter 2: Theoretical basis

Chapter 3: Research methodology Chapter 4: Research results and discussion Chapter 5: Conclusion and managerial implications

CHAPTER 1: OVERVIEW OF PREVIOUS STUDIES

1.1. Foreign research works

Khaled Abed Hutaibat (2011) researched the topic "Strategic management accounting and the strategising mindset in an English higher education institutional context" on the application of international accounting in Jordan and successfully tested the model of factors affecting the application of international accounting in enterprises, including the following factors:

- Enterprise size (total annual revenue)

- Ownership ratio of foreign investors in the enterprise

- Business lines of the enterprise

Enterprise size

- Market competition level (domestic & international)

Applying international economics in Jordan

Foreign investor ownership ratio

Market competition level

Business lines of the enterprise

Figure 1.1: Factors affecting the application of international economics in Jordan

(Source: Khaled Abed Hutaibat, 2005)

To determine the above factors, the author mainly uses qualitative research, however, to apply this model, users need to consider and adjust some characteristics in the State's policies on industry, geography, etc. in that place.

to suit the actual situation of the enterprise, where there are differences with the characteristics of the units in Jordan.

Alper Erserim (2012) with the study " The Impacts of Organizational Culture, Firm's Characteristics and External Environment of Firms on Management Accounting Practices: An Empirical Research on Industrial Firms in Turkey " identified five factors affecting the application of management accounting, including two factors related to external characteristics of the enterprise: Competition, environmental uncertainty and three factors related to the enterprise: culture, level of concentration and level of formality of the enterprise. The author focused on studying the cultural variables of the organization in enterprises in Turkey, not conducting the same research as previous studies in determining the variables related to internal characteristics of the enterprise such as: size, field of operation, qualifications of employees, etc. Cultural factors are expressed through four specific characteristics in enterprises, including: creative culture, supportive culture, principle-based culture and goal-oriented culture.

Lucas et al. (2013) studied the topic “ Management accounting practices of (UK) small-medium-sized enterprises (SMEs)” . The author used a combination of qualitative and quantitative research methods to carry out the topic. The main content of the topic is that the author conducted a survey on the current status of applying management accounting in small and medium-sized enterprises in the UK and published the research results, which showed that the application of management accounting in small and medium-sized enterprises is affected by factors such as: scale, financial limitations, requirements from external stakeholders, knowledge base and experience of the management team, employees and finally the business environment and industry of the enterprise.

Peter Kamala & Michael Twum – Darko (2015) conducted a study on “ The usage of management accounting tools by small and medium enterprises in Cape Metropole, South Africa ” to determine the extent to which SMEs in the Metropole use management accounting tools and emphasize on valuation tools in management accounting. The results show that most SMEs use management accounting tools, including budgeting tools, performance measurement tools and valuation tools. The results show that most SMEs use management accounting tools to some extent.

The main reason is the lack of support from the top management as well as the professional level of management accounting of the staff. The study also shows that management accounting is used for the purpose of measuring and monitoring the business activities of these enterprises and management accounting is determined to be effective, with the performance measurement tool being more effective, followed by the valuation tool, then the budgeting tool. From here, the author hopes that the government can use this study to develop intervention measures to help avoid the failure of using management accounting in SMEs.

Kamilah Ahmad (2017) conducted a study titled “ The Implementation of Management Accounting Practices and its Relationship with Performance in Small and Medium Enterprises ” to explore the level of use of management accounting among SMEs in developing countries and to find out the relationship between management accounting and performance. The study results reflect the simple approach of basic management accounting system which is suitable and convenient to be applied in the small business environment. Besides, the study has shown that the basic or traditional management accounting system still occupies an important position in most companies today. Malaysian SMEs have widely adopted basic management accounting techniques such as costing system; budgeting system and performance measurement system. The adoption of traditional techniques may be due to the fact that information and expertise related to these techniques are readily available and easiest to apply compared to modern management accounting techniques. The adoption of new techniques is underdeveloped due to conservative management attitudes, authoritarian leadership, lack of training, expertise and long-term orientation. Furthermore, the results show that most respondents believe that the adoption of new management accounting techniques will be costly for the enterprise. In terms of company size, the adoption of management accounting for SMEs is higher than that of micro enterprises. In addition, the study also shows that management accounting plays an important role in enhancing the performance of the enterprise.

1.2. Domestic research projects

Dang Thi Hong Nhu (2013) with the research " Application of management accounting technical tools in small and medium enterprises ". Master's thesis in economics, Ho Chi Minh City University of Economics. This research contributes to presenting the theoretical basis

on the organization of international accounting in small and medium enterprises; based on the theoretical foundation just presented, the thesis surveys the application of international accounting technical tools in small and medium enterprises; from there, it proposes recommendations on the application of international accounting technical tools in enterprises. Specifically, for the group of micro enterprises, the international accounting technical tools applied are mainly: cost analysis and standard cost. For the group of small enterprises, the management accounting technical tools applied are mainly budgeting and cost control by budgeting. For the group of medium enterprises, the international accounting technical tools applied are mainly budgeting and cost - volume - profit analysis, budgeting and cost control by budgeting, responsibility accounting. Through the research, some of the proposals and solutions proposed by the author can be mentioned as: building sample budget estimates for types of goods, production, and service businesses; making cash flow estimates; Establish a table analyzing the relationship between decisions and technical tools of international accounting; integrate tools, technical tools of international accounting and accounting software.

Dao Khanh Tri (2015) with the topic " Factors affecting the application of management accounting for small and medium enterprises in Ho Chi Minh City ". Master's thesis, Ho Chi Minh City University of Technology. Through data collected from 150 Vietnamese SMEs in Ho Chi Minh City, the results also show that the rate of application of management accounting in medium enterprises is higher than that of small enterprises. Using the binary logistic regression method, it is shown that there are 3 factors: the level of accounting staff; the interest in management accounting of business owners and the cost of organizing a management accounting system in the enterprise are statistically significant and have a positive relationship with the level of application of management accounting of Vietnamese SMEs in Ho Chi Minh City.

Tran Ngoc Hung (2016) with the study " Factors affecting the application of management accounting in small and medium enterprises in Vietnam ". Doctoral thesis, University of Economics, Ho Chi Minh City. Through the synthesis of practical application of management accounting in small and medium enterprises in some countries in the region and drawing some experiences for the application of management accounting in small and medium enterprises in Vietnam. At the same time, the author also surveyed and built a model of factors affecting the application of management accounting in small and medium enterprises in Vietnam, including 7 independent variables: State ownership level, market competition level, corporate culture, owner awareness, employees.

Business management, business scale, costs for organizing international accounting and business strategy of the enterprise and the research results have shown the positive impact of the factors of awareness of business managers, scale, organization costs and strategy on the application of international accounting in these enterprises. Thereby, useful policy suggestions are provided for business managers.

Nguyen Ngoc Vu (2017) with the study " Factors affecting the application of management accounting in small and medium enterprises in the non-financial sector in Ho Chi Minh City ". Master's thesis in economics, Ho Chi Minh City University of Economics. This study was conducted to address research objectives such as identifying factors and measuring the level of influence of factors on the application of management accounting in small and medium enterprises in Ho Chi Minh City. This topic uses quantitative research methods. Based on previous studies, the author proposes a research model and tests the model through data collected from the survey. The research results show that the application of management accounting in small and medium enterprises in the non-financial sector in Ho Chi Minh City is affected by factors such as: Size, level of accounting staff, level of competition in the industry, application of advanced production technology. In addition, this study also provides an overview of the situation of applying international accounting in enterprises operating in Ho Chi Minh City, accordingly, the rate of enterprises applying international accounting is still low, enterprises do not pay much attention and care about international accounting.

Pham Thi Anh Hong (2017) studied the topic "Factors affecting the application of management accounting at public service companies in Ho Chi Minh City" using qualitative and quantitative methods. This study showed that the factors and the level of influence of the factors on the application of management accounting at public service companies in Ho Chi Minh City were: company size had the strongest influence with Beta coefficient = 0.46; state policy factor had the second strongest influence with Beta coefficient = 0.352; both factors of human resource quality and characteristics of public service companies had the same level of influence with Beta coefficient = 0.342; the next factor was the operator's awareness of management accounting had the last influence with Beta coefficient = 0.148 and these factors represented 61.7% of the observed variables.

However, this study was only conducted in public service companies in Ho Chi Minh City.

Huynh Cao Khai (2018) with the study " Factors affecting the application of management accounting in construction enterprises in Ho Chi Minh City ". Master's thesis in economics, Ho Chi Minh City University of Economics. Through an overview of previous studies in the world as well as in Vietnam related to the topic, the author once again reaffirms the important role of applying management accounting as an effective management technique tool in enterprises in Vietnam. Based on the benefits of applying management accounting, the author conducted an analysis to find out the factors affecting the application of management accounting in construction enterprises in Ho Chi Minh City, thereby making recommendations and solutions. Using quantitative methods (descriptive statistics, correlation coefficient matrix, exploratory factor analysis, binary logistic regression), the author identified the factors affecting the application of management accounting in construction enterprises in the city. HCM in decreasing order of influence, including: enterprise scale, accounting staff qualifications, industry competition level, application of advanced production technology and cost of organizing international accounting.

Nguyen Thi Thai An (2018) researched on the topic " Management accounting for bridge and road construction costs at the General Corporations of Transport Construction Works under the Ministry of Transport". The research analyzed the characteristics of production and business organization, product characteristics, management organization, accounting apparatus, accounting policies and financial mechanisms affecting the management accounting of bridge and road construction costs, thereby proposing solutions to improve cost management accounting at the General Corporations of Transport Construction Works under the Ministry of Transport. However, this research only used qualitative methods and stopped at the scope of the research, which is the General Corporations of Transport Construction Works under the Ministry of Transport, not representing the whole industry and did not mention the factors affecting the application of management accounting in the corporations.

Do Thi Huong Thanh (2019) with the research topic "Research on the use of management accounting methods in manufacturing enterprises in Vietnam" with this research has collected statistics and analyzed management accounting methods in manufacturing enterprises.

manufacturing enterprises in Vietnam. By using qualitative and quantitative methods, the study has explained some factors affecting the application and the level of influence of the factors on the application of management accounting methods in manufacturing enterprises in Vietnam. However, this study only focuses on medium and large-sized manufacturing enterprises.

1.3. Comments and identification of research gaps

Through a review of research works around the world, the author finds that previous studies have contributed to the systematization of theoretical bases related to international accounting and the application of international accounting in enterprises. In addition, although not many researchers have previously paid attention to the current status of international accounting application in enterprises, with the increase in competition, there are more and more studies on the current status of international accounting application in enterprises in both developed and developing countries. Research surveys not only indicate the level of application as well as the technical tools used in enterprises, but also, by qualitative and quantitative methods, the studies identify factors affecting the application of international accounting in units. Below, the author presents a summary table of previous domestic and foreign studies related to the research topic as follows:

Table 1.1: Summary of previous studies by content and research methods

ST T

Author	Topic name	Research methods	Research results
FOREIGN STUDIES
1	Abdel-	The Impact of	Use	The following research results
	Kader and	Firm	method	survey shows that
	Luther,R.	Characteristics	study	factors such as: perception
	(2008)	on Management	mixture in	of enterprises on the instability of
		Accounting	that study	environment, organization design
		Practices: A UK-	qualitative research	decentralized function of the enterprise,
			combined with	size of enterprise, technology

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