Bài báo khoa học

This article studies the causes of changing trends in management accounting, and analyzes the factors affecting the current development of management accounting. These factors include the application of modern management methods, the role of information technology, and the impact of globalization on the organization and operation of management accounting. In addition, the article also emphasizes the importance of continuously innovating and updating the management accounting system to meet the increasing demands of the market and business environment. The current status of management accounting application in Vietnamese enterprises is also specifically mentioned. From there, the article proposes recommendations and solutions to help enterprises improve and develop management accounting to keep up with the latest trends, contributing to improving management efficiency, while optimizing resources and competitiveness of enterprises in the context of global integration.