Abstract: This paper aims to analyze the impact of factors affecting apply of management accounting in small and medium enterprises in Can Tho City, which adds to the empirical evidence on these factors. The survey results collected 144 questionnaires using a questionnaire survey of leaders, financial directors, chief accountants, or accountants. Quantitative research was carried out with SPSS 26 software. The research results show that five factors have a positive influence on the application of management accounting, including corporate culture, business strategy, perception of business owners/managers, cost of management accounting organization, and information technology system. Based on the research results, the author has proposed recommendations to assist small and medium-sized businesses in enhancing their capacity to successfully implement management accounting techniques, thereby improving their competitiveness and efficiency performance and contributing to the long-term sustainability of the business.

Keywords: Management Accounting, Small and Medium Enterprises, Can Tho City.