Annotation. In the contemporary business environment, effective employee management has become a critical factor influencing organizational performance, productivity, and competitiveness. This article
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 modernman
Annotation. In the contemporary business environment, effective employee management has become a critical factor influencing organizational performance, productivity, and competitiveness. This article
This study examines the function of strategic management accounting (SMA) in major manufacturing companies, analyzing previous research to evaluate the effects of SMA methods on performance management
