Ấn phẩm
Factors Affcting the Use and Consequences of Management Accounting Practices in A Transitional Economy: The Case of Vietnam
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165
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18
Nhan đề khác
Tóm tắt
This study seeks to help fil an important gap in the literature by investigating factors that have facilitated the use of management accounting practices (MAPs) in Vietnam - a transitional economy. Data were collected from 220 medium-to-large enterprises. Follow-up interviews were conducted with 20 accounting heads/vice heads to obtain further information and clarifiation. The quantitative data collected was analyzed using both descriptive and inferential statistics (including t-tests and structural equation modeling), while the qualitative data was used to shed further light on the various relationships described by the quantitative analysis. This paper reveals that both decentralization and competition have a positive, signifiant inflence on the use of new MAPs except for the old ones. Consequently, the use of MAPs has a positive, signifiant inflence on enterprise performance.
Mô tả
economic management
Tác giả
Doan, Ngoc Phi Anh
Tác giả khác
Người hướng dẫn
Nơi xuất bản
Nhà xuất bản
Kinh Tế Quốc Dân
Năm xuất bản
2016
ISSN tạp chí
Nhan đề tập
Từ khóa chủ đề
Management accounting practices , competition , decentralization , performance , Vietnam.
