TY - JOUR
T1 - The Determinants Influencing Managerial Accounting in Vietnamese Manufacturing and Trading Enterprises
AU - Nguyen, Dung
AU - Nguyen, Lien
AU - Dao, Daniel
AU - Dang, Giang
PY - 2019
Y1 - 2019
N2 - Currently, there are few studies at the marco level to analyze the current development of managerial accounting in Vietnam. Based on literature review and multiple regression analysis, this study aims to examine the determinants influencing the development of managerial accounting in Vietnamese manufacturing and trading enterprises. The study collected primary data of 173 enterprises over 500 enterprises through a questionaire survey, representing the valid response rate of 34.6%. The research results show that age and size of enterprises, business environment, information needs of managers, product characteristics, and quality of accountants are the main determinants positively affecting the development of managerial accounting in the Vietnameses enterprises.
AB - Currently, there are few studies at the marco level to analyze the current development of managerial accounting in Vietnam. Based on literature review and multiple regression analysis, this study aims to examine the determinants influencing the development of managerial accounting in Vietnamese manufacturing and trading enterprises. The study collected primary data of 173 enterprises over 500 enterprises through a questionaire survey, representing the valid response rate of 34.6%. The research results show that age and size of enterprises, business environment, information needs of managers, product characteristics, and quality of accountants are the main determinants positively affecting the development of managerial accounting in the Vietnameses enterprises.
UR - https://www.abacademies.org/articles/the-determinants-influencing-managerial-accounting-in-vietnamese-manufacturing-and-trading-enterprises-8637.html
M3 - Article
SN - 1096-3685
VL - 23
JO - Academy of Accounting and Financial Studies Journal
JF - Academy of Accounting and Financial Studies Journal
IS - 5
ER -