The purpose of this study is to examine the factors influencing the adoption of management accounting practices (MAPs) in Vietnamese enterprises for making a decision, controlling and evaluating performance by managers in Can Tho city. The data is gathered by using questionnaire and posted via email to collect the sessions with selected companies. By using the methodologies of descriptive statistical analysis, Exploratory Factor Analysis and binary logistic regression in order to pursuit the objectives of the study. The outcomes reveal that there are three factors affecting the decision of adopting MAPs by managers, including perception of an enterprise about the level of competition and product development strategy; perception of the business owner about management accounting; and technology as well as cost strategy. Finally, we also suggest for further research this aspect in the future.