id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
easat-6028	Vu, Nguyen Thanh ; Trang, Nguyen Quynh ; Hoai, Pham Thi Thu 	Leveraging management accounting for strategic decision making: Key drivers and performance impact in Vietnamese mechanical manufacturing firms	2025	13	.pdf	application/pdf	6547	341	30	This theory has been extensively applied in management accounting to explore how external and internal contingencies such as firm size, competitive intensity, organizational structure, and technological advancements shape the adoption and utilization of management accounting practices Despite the critical role of strategic decision-making in these enterprises, research on management accounting practices in this sector remains limited, especially regarding factors influencing its adoption and impact on firm performance.	cache/easat-6028.pdf	txt/easat-6028.txt