This paper aims to analyze the impact of factors affecting the management accounting implementation of small and medium-sized enterprises (SMEs) in Can Tho city. The primary data of the article was collected from a survey of 50 SMEs in the city. The data analysis methods used in this study include descriptive statistics, exploratory factor analysis (EFA), Cronbach’s alpha reliability test, and binary logistic regression analysis. The article's research results have identified two factors that have a positive influence on the application of management accounting in SMEs in Can Tho city, including organizational culture and business strategy. Based on the findings of the study, the author has proposed recommendations to help SMEs in Can Tho city to apply successfully management accounting.

Keywords: Management accounting practice, small and medium enterprises, organizational culture, business strategy.