THE IMPACT OF ACCOUNTING INFORMATION ON CORPORATE GOVERNANCE WITHIN VIETNAMESE COMPANIES

Resumo

Accounting information holds significant importance for administrators in strategic decision-making. However, many administrators fail to recognize its value. Hence, this study aims to explore the impact of financial and management accounting information on corporate governance within the strategic decision-making realm of administrators. Recommendations are proposed to enhance administrators' awareness of the significance of accounting information and its utilization in strategic decision-making processes. Employing a mixed research methodology, the author analyzed data using the latest SPSS software with a sample size of 298, showcasing the relevance of timely management accounting information in facilitating optimal strategic decision-making.