Trường DC | Giá trị | Ngôn ngữ |
---|---|---|
dc.contributor.author | Doan, Ngoc Phi Anh | |
dc.date.accessioned | 2023-11-01T10:23:28Z | - |
dc.date.available | 2023-11-01T10:23:28Z | - |
dc.date.issued | 2016 | |
dc.identifier.isbn | 1876-0020 | |
dc.identifier.uri | https://dlib.neu.edu.vn/handle/NEU/58586 | - |
dc.description | economic management | |
dc.description.abstract | 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. | |
dc.description.tableofcontents | 1. Introduction; 2. Literature review and hypothesis development; 3. Research methods; 4. Results; 5. Conclusion; | |
dc.format.extent | Khổ 21 x 29.7 | |
dc.language.iso | en | |
dc.publisher | Kinh Tế Quốc Dân | |
dc.subject | Management accounting practices | |
dc.subject | competition | |
dc.subject | decentralization | |
dc.subject | performance | |
dc.subject | Vietnam. | |
dc.title | Factors Affcting the Use and Consequences of Management Accounting Practices in A Transitional Economy: The Case of Vietnam | |
dc.type | Journal of Economics and Development | |
dc.identifier.barcode | Article 4_JED_Vol 18_Number 1 | |
dc.relation.reference | Abdel-Kader, M., and Luther, R. (2008), ‘The impact of fim characteristics on management accounting practices: a UK-based empirical analysis.’ The British Accounting Review, 40 (1), 2-27. Abernethy, M. A., and Bouwens, J. (2005), ‘Determinants of accounting innovation implementation’, ABACUS, 41 (3), 217-240 Abernethy, M. A., and Guthrie, C. H. (1994), ‘An empirical assessment of the “fi” between strategy and management information system design’, Accounting and Finance, 34 (2), 49-66. Adams, H.A and Do Thuy Linh (2003), Vietnamese accounting standards - Intent and purpose - contrasted to international accounting standard, ACW, Hanoi. Agbejule, A. (2005), ‘The relationship between management accounting systems and perceived environmental uncertainty on managerial performance: a research note’, Accounting and business research, 35 (4), 295-305. | |
Bộ sưu tập | 02. Tạp chí (Tiếng Anh) |
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Trường DC | Giá trị | Ngôn ngữ |
---|---|---|
dc.contributor.author | Doan, Ngoc Phi Anh | |
dc.date.accessioned | 2023-11-01T10:23:28Z | - |
dc.date.available | 2023-11-01T10:23:28Z | - |
dc.date.issued | 2016 | |
dc.identifier.isbn | 1876-0020 | |
dc.identifier.uri | https://dlib.neu.edu.vn/handle/NEU/58586 | - |
dc.description | economic management | |
dc.description.abstract | 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. | |
dc.description.tableofcontents | 1. Introduction; 2. Literature review and hypothesis development; 3. Research methods; 4. Results; 5. Conclusion; | |
dc.format.extent | Khổ 21 x 29.7 | |
dc.language.iso | en | |
dc.publisher | Kinh Tế Quốc Dân | |
dc.subject | Management accounting practices | |
dc.subject | competition | |
dc.subject | decentralization | |
dc.subject | performance | |
dc.subject | Vietnam. | |
dc.title | Factors Affcting the Use and Consequences of Management Accounting Practices in A Transitional Economy: The Case of Vietnam | |
dc.type | Journal of Economics and Development | |
dc.identifier.barcode | Article 4_JED_Vol 18_Number 1 | |
dc.relation.reference | Abdel-Kader, M., and Luther, R. (2008), ‘The impact of fim characteristics on management accounting practices: a UK-based empirical analysis.’ The British Accounting Review, 40 (1), 2-27. Abernethy, M. A., and Bouwens, J. (2005), ‘Determinants of accounting innovation implementation’, ABACUS, 41 (3), 217-240 Abernethy, M. A., and Guthrie, C. H. (1994), ‘An empirical assessment of the “fi” between strategy and management information system design’, Accounting and Finance, 34 (2), 49-66. Adams, H.A and Do Thuy Linh (2003), Vietnamese accounting standards - Intent and purpose - contrasted to international accounting standard, ACW, Hanoi. Agbejule, A. (2005), ‘The relationship between management accounting systems and perceived environmental uncertainty on managerial performance: a research note’, Accounting and business research, 35 (4), 295-305. | |
Bộ sưu tập | 02. Tạp chí (Tiếng Anh) |