Determinants influencing intention to apply multi-dimensional profitability analysis at commercial banks’ strategy
Minh Phuong Nguyen,
Thi Thu Hien Hoang,
Anh Phan
Abstract:Multi-dimensional profit analysis (MPA) in management accounting allows banks to analyze their profit from different perspectives, the results of which provide useful information for banks to make decisions (KPMG, 2019). A comprehensive and multi-dimensional view of profits based on products, distribution channels, customers, geography, and bank staff through effective cost allocation models is increasingly important in the world. However, the intention to apply MPA applications depends on various factors, whi… Show more
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