Main Article Content
The article analyzes the impact of management factors affecting the use of dumb scorecard by : Studying Vietnamese retail enterprises, providing more empirical evidence on management factors affecting the application of the balanced scorecard. The research method uses a questionnaire survey of managers, chief accountants, and accountants in retail businesses. Research results show that the management control system is using, the manager's ability to receive new knowledge, the way to evaluate the subordinates of the manager, and the perception of the usefulness of the balanced scorecard. Managers' perception of ease of use of the balanced scorecard has a positive effect on the use of the balanced scorecard in Vietnamese retail businesses. Based on the research results, the author has proposed recommendations to improve the ability to apply the balanced scorecard in Vietnamese retail businesses.