FACTORS AFFECTING THE ABILITY TO MEET THE NEEDS OF MANAGEMENT ACCOUNTING INFORMATION FOR COST, REVENUE, AND PERFORMANCE IN THE CONSTRUCTION COMPANIES LISTED ON THE VIETNAM STOCK EXCHANGE
The article focuses on clarifying the role of management accounting for cost, revenue, and performance in meeting the information needs of managers. The research model of factors affecting the ability to meet the demand of management accounting information for cost, revenue, and performance in enterprises is built based on a literature review. Data collected through surveys at construction companies listed on Vietnam Stock Exchange (VSE) is used to test the model. Based on empirical research results, the article contributes to additional recommendations and proposals to better meet the information needs of managers about management accounting for cost, revenue, and performance, to help construction companies listed on VSE better organize management accounting, enhance the ability to meet information needs for corporate governance.
Construction companies, management accounting, management accounting information needs, Vietnam