FACTORS AFFECTING THE APPLICATION OF MANAGEMENT ACCOUNTING STRATEGY – AN EMPIRICAL STUDY IN TOURISM BUSINESSES IN THE CENTRAL OF VIETNAM

MINISTRY OF EDUCATION AND TRAINING UNIVERSITY OF ECONOMY HO CHI MINH CITY PHAN THI THU NGUYEN PHAN THI THUY NGA FACTORS AFFECTING THE APPLICATION OF MANAGEMENT ACCOUNTING STRATEGY – AN EMPIRICAL STUDY.

MINISTRY OF EDUCATION AND TRAINING

UNIVERSITY OF ECONOMY HO CHI MINH CITY

PHAN THI THU NGUYEN

PHAN THI THUY NGA

FACTORS AFFECTING THE APPLICATION OF MANAGEMENT ACCOUNTING STRATEGY – AN EMPIRICAL STUDY IN TOURISM BUSINESSES IN THE CENTRAL OF VIETNAM

MAJOR : ACCOUNTING

CODE : 9340301

DOTORAL THESIS - SUMMARY

Ho Chi Minh – 2022

The work was completed at: University of Economics Ho Chi Minh City

Scientific instructors: 1 Dr Huynh Loi

2 Dr Le Dinh Trucr Huynh Loi

2 Dr Le Dinh Truc

Reviewer 1:

Reviewer 2:

Reviewer 3:

The thesis will be presented to the University Dissertation Board at:

At hour day month year

Thesis can be found at the library:

The topic of SMA has been continuosly researched and developed Research issues are not only about the concept and content but also the direction of applying quality management accounting in enterprises in many different fields The increase in the number of empirical studies on quality

management accounting from 2000 to now shows that the level of practical application has also

increased significantly, making the concept of quality management accounting no longer too strange compared to the past The findings in empirical research have raised the role, position and value of applying quality management accounting in practice In addition, from the existing literature, many empirical studies have recorded that the application of QMS has led to better business performance of enterprises because the application of QMS techniques can help enterprises rationally allocate

resources limited resources and integration of internal and external information to help managers makestrategic decisions (Ma et al., 2022), especially in an uncertain environment that requires businesses to Fierce competition for survival and development

The diversified development of industries and activities is considered a condition to promote change and application of many new management accounting systems such as quality management accounting (Ghandour, 2021), many empirical quality management accounting studies in many different fields and industries demonstrates the difference in the application of management accounting in

general and quality management accounting in particular, which is explained by the contingency theory

of the appropriateness of a particular system, the accounting system, with the environment, scale, technology, etc (Otley, 1980) Tourism is considered as an industry with a number of differences compared to other industries (Evans, 2015), in which connection, association and cooperation among many stakeholders to create tourism products must be mentioned Moreover, this is an industry that makes a significant contribution to the economy of some countries in the world (Compas et al., 2022) and especially those countries and territories with special characteristics and differences are given preferential treatment from nature including Vietnam, there are provinces in Central Vietnam

According to the annual report on Tourism of Vietnam National Administration of Tourism in 2018 and

2019, this is also a fast-growing industry over the past decade in Vietnam, and is considered to be a key economic sector in Vietnam Vietnam by 2030, in which, tourism in the central provinces will contribute

a significant part of the economy to the locality and the whole country because of its natural

characteristics, advantages in geographical competitive advantages, about natural resources, with typical products of sea, island, and cultural resort tourism

In order to compete, develop and integrate with the world, besides natural conditions,

enterprises need to have a suitable business strategy and a business chain cooperation This is the necessary premise to change thinking, awareness and apply new management tools to provide more quality and effective information This shows that the study of quality management accounting in the field of DVDL will be necessary because the research results will contribute to the synthesis of problems that have arisen and are arising in reality, on that basis, new issues of significance will be discovered The core helps managers understand and effectively exploit this tool in establishing business policies to solve the problem of economic position in tourism business posed in the central provinces

From practical requirements and theoretical contributions, especially in the tourism service industry, the author researches the topic " Factors affecting the application of strategic management accounting - Research in enterprises tourism service business in the central provinces of Vietnam "

2 Research objective

Overall objective : identify and evaluate the factors affecting the application of quality management accounting in DVDL trading enterprises in the central provinces of Vietnam

Specific Objectives: Specific goals are specifically defined:

First: Test the impact of groups of factors on people (characteristics of the Board of Directors, the Board

of Management; the accountant's participation in the strategic decision-making process), on the

organization (business strategy, scale, information quality of information systems, management

decentralization) and environment (competition, cooperation network) affect the application of QMS.Second: Test the direct impact of the application of QMS on business performance

Third: Test the intermediary role of the application of quality management accounting in the

relationship between factors of cooperation network and business performance

3 Research question

The study was conducted to answer research questions such as:

What factors positively affect the application of quality management accounting, specifically in DVDL business enterprises in the central provinces of Vietnam?

The degree of influence of factors on the application of quality management accounting in DVDL

business enterprises in the central provinces of Vietnam? Does QMS play an intermediary role in the relationship between new factors (cooperation networks) and business performance?

4 Object and scope of research

- Research object: To study the influence of factors related to people, organizations and the external environment on the application of quality management accounting

5 Research Methods

This research is carried out in a mixed direction, which combines qualitative and quantitative methods

to carry out the research

The qualitative method was first implemented by the author to identify factors, scales and proposed research model through interviews with experts related to this field after synthesizing and approaching research theories , scientific publications in previous related studies

Quantitative method is used through an algorithm with relevant contents such as sending surveys to individuals who are Directors, Deputy Directors, Chief Accountants, managers of DVDL businesses in different regions Central province collects data; Collected data is processed by SmartPLS, SPSS software to make statistics of sample characteristics, evaluate the scale for factors; measure the impact, and evaluate the results of the study From there, give theoretical and practical implications to help improve the application of quality management accounting in tourism service businesses in

particular and enterprises in general

6 New contributions of research

The research results of the thesis have proved the new point as well as the contribution of the thesis in theory and practice, specifically:

The thesis sheds light on the research approach, based on stochastic theory to determine the factors affecting the application of quality management accounting as well as the impact of the

application of this tool on business performance, with a focus on is a strategic management accounting technique, in DVDL businesses in the central provinces of Vietnam

The study has summarized the theoretical system and empirical evidence tested through the PLS-SEM model, proving that in order to approach the study of the application of QMS in enterprises such as DVDL enterprises, it is necessary to recognize , select factors from outside and inside the

business environment in accordance with the operating characteristics of enterprises such as business strategy, management decentralization, network of cooperation, competition and characteristics of the Board of Directors Director, Board of Directors At the same time, the application of strategic

management accounting has positively impacted the performance of enterprises in such aspects as market share growth, revenue growth, profit margin growth, rapid growth Return on investment, stable

in development, meet customer satisfaction, increase service quality, develop personnel and maintain reputation and brand

The results of this study continue to reinforce the theory and empirical evidence that the research and application of strategic management accounting should always put in the compatible impact relationship on some factors from the environment However, it also points out a new problem that tourism service businesses in the central provinces as well as businesses operating in the field of tourism and services need to pay attention to " Effect of cooperative network on the application of strategic management accounting" The new point helps to see a new factor affecting the application of quality management accounting from a point of view of value chains and supply chains in business, thereby showing the path of competition by cooperation that will contribute to capacity improvement , the operating efficiency of enterprises is as specific as DNDVDL in the central provinces Moreover, the success of these businesses can only be achieved by different business strategies in the unique natural conditions of the central region of Vietnam This also helps to reinforce the value of applying

randomness theory in the study of quality management accounting

In addition, the results of the study also provide certain knowledge about quality management accounting for training and research, helping managers make policies to support cooperation and create

an effective competitive environment effectively, allocate the structure of trained human resources, and at the same time help businesses have a closer relationship with the management level of

enterprises in countries with developed economies

7 Structure of the thesis

The thesis has a structure consisting of 5 chapters and is presented in the following layout and main content:

Chapter 1: Research overview

Chapter 2: Theoretical Basis

Chapter 3: Research Methods

Chapter 4: Research results and discussion

Chapter 5: Conclusion and Implications

CHAPTER 1

STUDY OVERVIEW

1.1 Overview of research in the world

1.1.1 Research on the application of quality management accounting

The identification and application of quality management accounting is growing and spreading rapidly from developed countries to developing countries, the level of application of quality

management accounting, specifically the techniques of quality management accounting in research, is quite high, this confirms determine the role, position and importance of this tool in corporate

governance Research on applying QMS, specifically QMS techniques, is carried out in the case studies ofGuilding et al (2000), Lisa Jack (2005), Cadez & Guilding (2008), Cinquini & Tecnucci (2010) , Turner et al(2017), Kalkhouran et al (2017), Arunruangsirilert & Chonglerttham (2017); Ojra et al (2022), Marten et

al (2022)

1.1.2 Research on factors affecting the application of quality management accounting

The overview from previous studies shows that the application of this tool is influenced by manyhuman-related factors such as corporate governance characteristics, characteristics of the board of directors, management board, senior management, accountants ; or organizational factors such as management decentralization, business strategy selection, scale, information quality of information systems, market orientation, enterprise structure, and environmental factors such as environmental uncertainty, competition, economic crisis, etc

Some related case studies: Cravens and Guilding (2001), Cadez & Guilding (2008), Cinquini & Tecnucci (2010), Lachmann et al (2013), Pavatos (2015), Arunruangsirilert & Chonglerttham (2016), Turner et al (2017), Kalkhouran et al (2017), Pavatos & Kostakis (2018), Cescon et al (2019), Hasid-Alsayed (2021), Alvarez et al (2021), Marten et al (2022) Campos et al (2022)

1.1.3 Research on the benefits of applying QMS

Stemming from the meaning and purpose of applying QMS in practice, empirical studies have also assessed the value of this tool for business performance The results show that when applying quality management accounting, enterprises have a positive effect on business performance Typical is the study of Hoque & James (2000) ; Cadez & Guilding (2008), Kalkhouran et al (2017); Ojar et al (2021); Marten et al (2021)

1.2 Overview of domestic research

1.2.1 Research on the application of management accounting, quality management accounting

The research on quality management accounting as well as the application of quality

management accounting done in Vietnam can first be mentioned by the study of Doan Ngoc Phi Anh (2012), followed by the studies of Trinh Hiep Thien (2018), Bui Thi Truc Quy (2021), Le Thi My Nuong (2021), Dang et al (2021), Nguyen & Nguyen (2021), Vu et al (2022) This proves that the research on quality management accounting has also been recognized and implemented, especially in recent years.1.2.2 Research on factors affecting the application of quality management accounting in enterprises

In the studies of the Doan Ngoc Phi Anh (2012), followed by the studies of Trinh Hiep Thien (2018), Bui Thi Truc Quy (2021,) Le Thi My Nuong (2021), Dang et al (2021), Nguyen & Nguyen ( 2021),

Vu et al (2022) identified the factors affecting the application of this tool in enterprises, which are mainly

production enterprises, including: decentralization of management, competition, business strategy , technology level, staff level, company culture, etc.

1.2.3 Research on the benefits of applying QMS

The benefits of applying quality management accounting are also evaluated through the

influence of the application of this tool on the performance of enterprises In addition, the benefits of applying this tool are also reflected in its mediating role in the relationship between environmental, human or organizational factors and the results achieved by the enterprise From this perspective, there

is a study by Trinh Hiep Thien in his doctoral thesis in 2018 on the intermediary role of quality

management accounting in the relationship between factors of intellectual capital and performance, according to the author thanks to the application of Quality management accounting that intellectual capital has an impact on increasing the efficiency of these companies

1.3 Review of previous studies

1.3.1 About the object and scope of the survey

Many subjects of the research were conducted, but most of them were for SMEs, especially in the DVDL segment, the main data collection survey subjects were hotels, not to mention other DVDL business activities such as travel, transportation, entertainment, shopping

1.3.2 About research methods

The main research method used is quantitative method, only some studies apply both

qualitative and quantitative methods The current research model has a more complex structure, so many new analytical techniques such as CB-SEM, PLS - SEM are also applied to explore more

relationships

1.3.3 About the background theory

The background theory used in the research is also quite rich to create a theoretical basis for building appropriate research hypotheses, most of which are based on stochastic theory (uncertainty theory / contingency theory) This is considered the dominant theory in the study of management accounting, helping to explore many random factors suitable to the conditions and characteristics of each research object

1.3.4 About the influencing factors and the scale of each factor

The factors discovered and tested in each study are increasing, be it a group of factors or individual components that make up that factor, thanks to the research results that managers can know.strengths and weaknesses of people, organizations and the environment to be able to better improve the quality management accounting These factors can be measured by different scales in each study, which difference depends on the background theory and characteristics of the subject, the scope of the research is directed

1.4 Research gap

From the overview and evaluation of the results of previous studies, two gaps identified by the author for implementation in the thesis are:

Firstly, there is a gap in new factors, namely the cooperative network factor Quality

management accounting was born in the context of fierce competition, but the cooperation between enterprises in general will create competitive advantages and cooperation activities will push managers

to take advantage of the advantages of using QMS information to achieve a more sustainable

competitive advantage This is the gap that the author identified in this study when exploiting the cooperative network factor combined with the competitive factor, which has not been done in previous studies

Second about the object and scope of the study In Vietnam, research in the field of quality management accounting has also appeared in recent years, but the research object on applying quality management accounting is mainly cost techniques Consumption, Logistic, Sugar Industry For the DVDL field, there are studies in the world mentioned, but the main object is hotels while the tourism service industry has many other service sectors such as restaurants, travel, transportation, entertainment , entertainment This is the same object and scope of research that has not been done in previous

studies

1.5 Research direction of the author

From the gap identified above, the author again clarifies the correlation between human factors such as the characteristics of the Board of Directors, the Board of Directors; participation in strategic accounting decision-making; group of organizational factors such as: management decentralization, information quality of information systems, business scale and strategy; environmental group external factors such as competition and cooperation networks to consider and evaluate when considering in a particular enterprise, thereby clarifying the advantages and disadvantages of these groups when

applying QMS, and at the same time assessing the operational value of these groups use of quality management accounting in DVDL business enterprises for the operational relations of these enterprises.CHAPTER 2: THEORETICAL BASIS

2.1 Theoretical foundations of strategic management accounting

2.1.1 The concept of KTQTQ

There are many different views on QMS However, the perspective of quality management accounting used most in empirical research is quality management accounting techniques, techniques that provide strategic orientation information to support enterprises to increase efficiency (Guilding et al., 2000) ; Cadez & Guilding, 2008) Although there are many views, in general, quality management accounting is understood as accounting for strategic management or management accounting to help implement business strategies (Ward, 2004) and always has characteristics that show differences compared to traditional management accounting (Wilson, 1995) the following: Quality management accounting has an outward focus; Information of QMS is financial and non-financial information; Quality management accounting is not constrained by the internal system or the set target system; Support orientation and strategy implementation for enterprises; Quality management accounting is future.2.1.2 The informational role of KTQTQ

The role of management accounting increasingly clearly shows a broader perspective and point

of view, is more flexible and associated with management, helps to increase value for customers and

shareholders, helps to support inspection, assessment and resource allocation In particular, the role of quality management accounting is more sophisticated in creating value through the efficient

implementation of resources (Abdel-Kader & Luther, 2003)

Thus, in order to make quality decisions that bring high efficiency, help businesses achieve their goals, the information must include financial and non-financial information; not only past and present information, but also predictive of future problems; not only collected from outside, inside enterprises ensure two necessary and sufficient factors, which is the quantity factor and the quality factor of information when it is collected and provided

2.1.3 Applying KTQTQ

With the role of providing information when of a management tool, the application of quality management accounting as well as quality management accounting techniques is understood as a systematic process to record, process, synthesize and evaluate information related to specific objects and content The quality management accounting techniques according to Cadez & Guilding (2008) havebeen widely recognized From the quite popular results and the role of 2 new QMS techniques, in this study, the QMS techniques include 16 techniques according to Cadez & Guilding (2008), adding 02 techniques namely ABC and environmental management accounting , bringing the total number of quality management accounting techniques to 18

On the basis of the concept of quality management accounting introduced by the British Association of Notary Public Accountants (CIMA, 2005), the application of quality management accounting is

understood as the recording, processing, synthesis, and evaluation of information related to 18

techniques that are recognized by the British Association of Certified Public Accountants (CIMA, 2005) mentioned

2.1.4.1 Cost accounting technical team

2.1.4.2 The team plans, implements, controls, and measures performance

2.1.4.3 The decision-making team implements strategic management

2.1.4.4 Accounting team related to competitors

2.1.4.5 Customer related accounting team

2.1.4.6 Environmental management accounting

2.2 Overview of the tourism service business

2.2.1 Characteristics of tourism products and tourism business activities

Today, along with the development of society, the perception of people's enjoyment has changed a lot, which makes the demand for tourism also constantly increase Experiential activities and tourism products and services are now extremely diverse and rich, meeting all the requirements of customers as well as ensuring tourism needs for all walks of life

Tourism activities are constantly innovating and developing in diversity, combining many single services such as entertainment, entertainment, dining, resort, etc The difference between services is designed by many types of businesses operating in this type of business

2.2.1.1 Features of tourism products and services

Because tourism products and services are a combination of goods and services, tourism products and services have the following characteristics: They are commodity products; Is a product or service; Intangibility; Simultaneousness between production and consumption; Complementary

properties; Inelasticity; Heterogeneity

2.2.1.2 Characteristics of tourism business activities

Tourism service business is the provision of tourism products According to the Business TourismLaw, tourism services include the following industries: travel business, tourist accommodation business, tourist transport business, tourism development business, tourist attractions and business other tourismservices

The change and development of tourism products and services as well as tourism activities have

a certain influence on management Each activity can be isolated or concentrated depending on the business characteristics of the enterprise This also makes certain changes to the management and control activities of tourism service businesses in Vietnam in general and in the central provinces in particular

2.2.2 Overview of the characteristics of tourism services and tourism service business activities in the Central provinces

2.2.2.1 Tourism characteristics in the central provinces

2.2.2.2 Characteristics of tourism service business activities in Central provinces

2.3 Research background theory

The stochastic theory is applied as a basis for building and developing related research hypotheses.2.4 Research hypothesis

From the gap identified in Section 1.4.1, based on the above theoretical framework, this study will evaluate the influence of factors as well as develop the following corresponding research

hypotheses:

2.4.1 Characteristics of the Board of Directors, Board of Management and the application of quality management accounting

This is a factor belonging to the group of human factors, moreover these are individuals

belonging to the Board of Directors, the Board of Management has the right to decide to apply QMS through requesting the provision of necessary information for strategic decision making Therefore, the author proposes hypothesis H1:

H1: The characteristics of the Board of Directors and the Management Board have a positive influence

on the application of quality management accounting

2.4.2 Participation in the strategic decision-making process of accounting and the application of quality management accounting

The role of accountants has traditionally been limited to providing relevant information for planning, control and decision-making purposes (Roslender & Hart, 2003) This correlation result was proposed by Cadez & Guliding (2008) and also found by Bui Thi Truc Quy (2021) when studying in Vietnam Moreover, the participation of accountants in management is seen to be different in each industry, each business area (Aver & Cadez, 2009) Therefore, hypothesis H2 is proposed:

H2: Accounting's participation in the strategic decision-making process has a positive effect on the application of quality management accounting

2.4.3 Decentralization of management and application of quality management accounting

This relationship has also been studied and published in many previous studies, which shows that management hierarchy helps managers know how to divide responsibilities so that they can collect and process information related to the application of QMS Research by Doan Ngoc Phi Anh (2012), Pavatos (2015) has demonstrated that the above correlation is positive, especially Bui Thi Truc Quy (2021) gives opposite results when researching for EEs in the region Male Therefore, hypothesis H3 is proposed

H3: Decentralization of management has a positive influence on the application of QMS

2.4.4 Information quality of information systems and application of quality management accounting

An information system is a system consisting of interrelated elements to collect, process, store and provide to users in order to achieve predetermined goals Pavlatos & Paggios (2009a) found that there is a relationship between IS information quality and cost system design in hotels Therefore, information from a quality information system is expected to promote the use of more quality

management accounting Hypothesis H4 is proposed:

H4: Information quality of information systems has a positive influence on the application of quality management accounting

2.4.5 Business strategy and application of QMS

This is a decisive factor in the emergence of the concept of quality management accounting, the results from many previous studies show that the influence of this factor on the application of quality management accounting is there, but the point of view as well as the view on business strategy The diversity also creates many differences in the research results of Cadez & Guilding (2008), Cescon et al (2017), Cinquini & Tecnucci (2010), Pavatos (2015, Turner et al (2017)) Therefore, hypothesis H5 is proposed as follows:

H5: Enterprises implementing business strategies have a positive influence on the application of QMS

However, in order to know which business strategy affects the application of QMS more in enterprises, many comparative studies on the application of SMA when enterprises implement each strategy have been carried out quite a lot Most of the related studies have suggested that the

implementation of a differentiation strategy will promote enterprises to apply QMS more (Abder - Luther, 2003; Bains & Langfield - Smith, 2003; Chenhall & Langfield - Smith, 1998) Therefore,

hypothesis H5a is proposed:

H5a: Enterprises implementing differentiation strategy will use QMS more when implementing other strategies.

2.4.6 Scale and application of quality management accounting

The size of an enterprise is understood as the size of facilities, the scope of activities is

expressed through working capital, number of employees, revenue/sales, etc Although there are differences in the results of enterprises Most of the above studies show that enterprise size is an organizational factor that affects the establishment and application of QMS So, for hypothesis H6 to be proposed:

H6: Firm size has a positive effect on the application of QMS

2.4.7 Competition and application of quality management accounting

The ethics of competitive relationship with the application of quality management accounting is not an exception in DVDL business enterprises because this is an industry with a fierce level of

competition in order to take advantage of the use of resources, human resources, and service quality services, prices, sales channels, promotion and the variety of services provided to satisfy the increasing travel needs of people, so the application of quality management accounting techniques will support businesses to find sustainable competitive advantage Doan Ngoc Phi Anh (2012), Bui Thi Truc Quy (2021) also have the same results about this relationship, so hypothesis H7 is proposed:

H7: Enterprise competition has a positive effect on the application of QMS

2.4.8 Cooperation network and application of quality management accounting

The cooperation network is a new factor in this study because from the point of view of applyingQMS, when the cooperative activities between stakeholders will also become sources of information to

be processed and provided, therefore will promote enterprises to apply the quality management accounting system more Based on stochastic theory, hypothesis H8 is proposed:

H8: Cooperation network has a positive influence on the application of QMS

2.4.9 Applying quality management accounting and management planning

From previous studies, it is shown that the applied value of QMS is to always increase the performance of enterprises (Cadez & Guilding, 2008; Craven & Guilding, 2001; Hoque & James, 2000; Kalkhouran et al., 2017) ; Turner et al., 2017) Hypothesis H9 is proposed:

H9: The level of application of quality management accounting is positively correlated with the level of operational efficiency of enterprises

2.4.10 Cooperation network and HQHĐ

Cooperation between different entities in the tourism business has created more opportunities

to develop the diversity of tourism products Many in-depth studies on cooperative network activities in tourist destinations such as Rodolfo (2012); Wang & Fesenmaier (2007) showed that tourism efficiency

at a certain location has increased Ramayah et al (2011) developed from the connection of previous studies that have demonstrated that cooperation has an impact on the relationship, especially when there is commitment and communication when researching tourism in Penango in Malaysia On the

basis of inherent activities of the tourism service industry and according to the results from the research

of Ramahay et al (2011), hypothesis H10 is proposed:

Hypothesis H10: Network of cooperation has a positive effect on the relationship

2.5 Proposed research model

On the basis of the background theory and research models of Cadez & Guilding (2008), Doan Ngoc Phi Anh (2012) and Pavatos (2015) with a new hypothesis showing the relationship between newlydiscovered factors through the total analysis Regarding the object of this study, the author proposes thefollowing model:

CHAPTER 3

RESEARCH METHODS

3.1 Research process design

The research process is designed as follows:

Diagram 3.1 Research method implementation process

3.2 Qualitative research methods

3.2.1 Synthesis of variables, measured expression and scale of each variable in the expected research model through qualitative research methods

32.1.1 Synthesis of variables and measured expressions

3.2.1.1.1 Variables applying quality management accounting and measuring performance

Applying quality management accounting is understood as the level of performance of

recording, processing, synthesizing and evaluating information related to each quality management accounting technique in enterprises

The expression measuring the application of quality management accounting was developed from the study of Cadez & Guilding (2008) on the techniques of quality management accounting and supplemented with 02 new techniques, namely activity-based cost accounting (Cinquini & Teccnuci, 2010; Kalkhouran) et al., 2017; Arunruangsirilert & Chonglerttham, 2017) and environmental

management accounting (Tanc & Gokoglan, 2015)

3.2.1.1.2 Variable characteristics of the Board of Directors, Board of Directors and their performance

The measured performance is inherited from the research of Kalkhourann et al (2017) with the additional observed variable of leadership skills (Kehinde et al., 2012; Tran Thi Hong Nhung & Le Thai Phong, 2019; Wang) et al., 2010)

3.2.1.1.3 Variables Participation in strategic decision making of accounting and measurement

3.2.1.1.5 Variables of information quality of information systems and measurement performance

This variable is observed through the 5-issue measures published by Dunk (2004) and also used

by Pavatos (2015) in related research

3.2.1.1.6 Competitive and Performance Variables

Competition between enterprises and competitors is measured through activities arising in reality, including those inherited from the study of the Delegation (2012) This measure has also been developed by Doan (2012) from the study of Khandvalla (1977); Libby & Waterhouse (1996); Williams & Seaman (2001); Nelson & Enrico (2008)

3.2.1.1.7 Turn business strategy and measure performance

The business strategy in this model is proposed to be measured through the selection of one of the three competitive-oriented business strategies of Porter (1980)

3.2.1.1.8 Variables of OA and measurement expression

The operational efficiency of enterprises is understood as both financial and non-financial efficiency through many different parameters and aspects Inheriting from the research of Cadez & Guilding (2008), Doan Ngoc Phi Anh (2012); Turner et al (2017), business performance is measured in both financial and non-financial aspects

3.2.1.1.9 Scale variables and measure expression

In this study, the author uses Mintzberg's (1979) measures to perform

3.2.1.2 Scale of variables

The scale used to measure variables is Likert level 5, used to measure variables: characteristics

of management board, management board; participation in the strategic decision-making process of accounting, decentralization of management, information quality of information systems, competition, application of QMS and operational efficiency

For variables of size and business strategy, the scale used is the nominal scale, respondents only need to choose the available answers

3.2.2 Conduct expert interviews

Expert interviews, specifically hand-to-hand interviews, were conducted in order to refine again the variables, measures and scales that the author had initially inducted to come up with the proposed research model as above This method is carried out in the following order: preparing questions,

selecting experts, contacting for interviews and synthesizing interview results

3.2.2.1 Prepare the content to ask

In order to achieve the goal of making a proposed research model, the identification of

variables, measured expressions, and aggregated scales need to be evaluated, refined and confirmed to ensure that they are suitable for the objectives, for the purpose of the study object and scope of the study Based on the results, the author designed a questionnaire with the following questions:

The first is the measurement variables applying quality management accounting, which according to experts are necessary to be applied in tourism service enterprises.

The second is the expression that measures each variable that is analyzed and listed accordingly

Third is scale used, on the Likert scale level 5

Wednesday is discuss variables, measurement expressions, and scales of new variables that the author has inducted in the study of applying specific quality management accounting in DVDL business

enterprises in the central provinces of Vietnam

The questionnaire is designed into 3 parts, the first part is personal information; the second part is questions about the techniques of quality management accounting used; The third part is the evaluationand selection of measured expressions for the relevant variables In addition, besides the questionnaire, the discussion of specific issues of cooperation in DVD business enterprises is also a content raised in theexchange with experts Specifically, the content of this section is as follows:

1 Can you explain more about the cooperation activities of enterprises in this field? Cooperation on what issues? Cooperate with whom? Purpose?

2 In your opinion, does this cooperation affect the information needs of managers in the management decision-making process?

3 In your opinion, do these cooperation issues motivate managers to explore and learn tools for

processing related information?

3.2.2.2 Expert selection

Hand-to-hand interviews were selected for implementation In selecting experts to interview, the following criteria are the basis for selection:

- Professional in management accounting with more than 15 years of working experience;

- Being a person with related research and working experience of more than 15 years

With these two criteria, the selected experts are mainly those who are currently teaching at universities and specializing in research on management accounting, quality management accounting and experts who have experience in management work in enterprises currently holding important positions such as Director, Chief Accountant, management levels in DVDL enterprises

3.2.2.3 Contact and conduct an interview

Before the interview, the author contacted the experts via phone to inform about the main content of the research and the interview time period Due to time constraints and from the location of experts, the interview was carried out from September 2018 to March 2019 and was conducted

according to the following steps: Test interview; Complete the formal questionnaire and conduct a full interview

3.2.2.4 Summary of interview results