Strategic management accounting implementation: how the role of big data

The objective of this study is to investigate the factors that impactthe implementation of strategic management accounting (SMA)practices in Vietnamese enterprises. While SMA is considered a modernmanagement tool that provides relevant information for decisionmaking,as managers increasingly view SMA as a vital modern managementtool that provides valuable information for long-term strategiesand daily activities. Although many motivating factors can influencethe use of SMA, recent digitalization trends, particularly the applicationof big data, have the potential to enhance SMA implementation.However, factors such as managers' perceptions of SMA, knowledge ofbig data, accountants, corporate culture, enterprise size, networking,information system (IS) quality, and market competition may also significantlyimpact the adoption of SMA techniques. This exploratorystudy employs a quantitative survey approach, and data is collectedusing purposive sampling techniques from 180 Vietnamese enterprises.The findings indicate that networking, enterprise size, corporate culture,big data, and IS quality have a positive relationship with the implementation of SMA practices. Moreover, the role of big data as anew factor impacting SMA practices is identified. The study's contributionlies in providing insights into the influencing factors on SMApractices in Vietnamese enterprises, benefiting both practical managementand theoretical perspectives.