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dc.contributor.advisorNguyen, Tom
dc.contributor.advisorMia, Lokman
dc.contributor.authorDoan, Ngoc Phi Anh
dc.date.accessioned2018-01-23T02:20:41Z
dc.date.available2018-01-23T02:20:41Z
dc.date.issued2012
dc.identifier.doi10.25904/1912/733
dc.identifier.urihttp://hdl.handle.net/10072/365628
dc.description.abstractFollowing 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.languageEnglish
dc.publisherGriffith University
dc.publisher.placeBrisbane
dc.rights.copyrightThe author owns the copyright in this thesis, unless stated otherwise.
dc.subject.keywordsMarket-oriented economy
dc.subject.keywordsCentrally planned economy
dc.subject.keywordsManagement accounting practices Vietnam
dc.subject.keywordsWestern management accounting
dc.subject.keywordsVietnamese enterprises
dc.titleThe Adoption of Western Management Accounting Practices in Vietnamese Enterprises During Economic Transition
dc.typeGriffith thesis
gro.facultyGriffith Business School
gro.rights.copyrightThe author owns the copyright in this thesis, unless stated otherwise.
gro.hasfulltextFull Text
dc.rights.accessRightsPublic
gro.identifier.gurtIDgu1341886950998
gro.source.ADTshelfnoADT0
gro.source.GURTshelfnoGURT1444
gro.thesis.degreelevelThesis (PhD Doctorate)
gro.thesis.degreeprogramDoctor of Philosophy (PhD)
gro.departmentGriffith Business School
gro.griffith.authorDoan, Ngoc Phi Anh


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