dc.contributor.advisor | Nguyen, Tom | |
dc.contributor.advisor | Mia, Lokman | |
dc.contributor.author | Doan, Ngoc Phi Anh | |
dc.date.accessioned | 2018-01-23T02:20:41Z | |
dc.date.available | 2018-01-23T02:20:41Z | |
dc.date.issued | 2012 | |
dc.identifier.doi | 10.25904/1912/733 | |
dc.identifier.uri | http://hdl.handle.net/10072/365628 | |
dc.description.abstract | Following Vietnam’s re-unification in 1975, accounting practices and systems throughout the country were similar to those adopted by the Soviet Union and China. Since the late 1980s, however, Vietnam has been in the process of transforming itself from a centrally planned economy to a market-oriented one, as a result of which the business environment has become much more competitive. The orientation of the accounting system has changed from one that served only the needs of state tax authorities to one that could also serve the needs of management. In turn, these changes have created a need for management accounting in Vietnamese enterprises. Despite such far-reaching changes, there is a lack of systematic knowledge about the current state of management accounting practices (MAPs) in Vietnam. This situation is consistent with a general lack of detailed information and understanding of MAPs in developing and/or transitional economies.
This study seeks to help fill an important gap in the literature by investigating past and current MAPs in Vietnamese enterprises, factors that may have facilitated the adoption of
western MAPs in such enterprises, and the costs and benefits of such adoption. In so doing,
the study will add to management accounting literature by contributing supplementary
information relating to an Asian perspective of MAPs.
Data was collected using a multi-method approach including a questionnaire survey
and interviews. Data for the study were collected from 220 accouting heads and vice heads of
medium-to-large enterprises. Follow-up interviews were conducted with 20 accounting
heads/vice heads to obtain further information and clarifications. The quantitative data
collected was analyzed using both descriptive and inferential statistics (including t-tests,
ANOVA, and structural equation modeling), while the qualitative data was used to shed
further light on the various relationships described by the quantitative analysis. | |
dc.language | English | |
dc.publisher | Griffith University | |
dc.publisher.place | Brisbane | |
dc.rights.copyright | The author owns the copyright in this thesis, unless stated otherwise. | |
dc.subject.keywords | Market-oriented economy | |
dc.subject.keywords | Centrally planned economy | |
dc.subject.keywords | Management accounting practices Vietnam | |
dc.subject.keywords | Western management accounting | |
dc.subject.keywords | Vietnamese enterprises | |
dc.title | The Adoption of Western Management Accounting Practices in Vietnamese Enterprises During Economic Transition | |
dc.type | Griffith thesis | |
gro.faculty | Griffith Business School | |
gro.rights.copyright | The author owns the copyright in this thesis, unless stated otherwise. | |
gro.hasfulltext | Full Text | |
dc.rights.accessRights | Public | |
gro.identifier.gurtID | gu1341886950998 | |
gro.source.ADTshelfno | ADT0 | |
gro.source.GURTshelfno | GURT1444 | |
gro.thesis.degreelevel | Thesis (PhD Doctorate) | |
gro.thesis.degreeprogram | Doctor of Philosophy (PhD) | |
gro.department | Griffith Business School | |
gro.griffith.author | Doan, Ngoc Phi Anh | |