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  • Western management accounting practices in Vietnamese enterprises: adoption and perceived benefits

    Author(s)
    Phi Anh, Doan Ngoc
    Nguyen, Tom
    Mia, Lokman
    Griffith University Author(s)
    Nguyen, Tom
    Mia, Lokman
    Year published
    2011
    Metadata
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    Abstract
    Purpose - This study aims to examine the experiences of Vietnamese enterprises with respect to the adoption and benefits of Western management accounting practices (MAPs) during a period when the economy was in transition toward a more market-oriented system. Design/methodology/approach - Questionnaire responses were obtained from the head or vice-head of the accounting department in 181 enterprises, and follow-up interviews conducted with 20 of the respondents. The responses were analysed with simple statistical tests and ANOVA. Findings - Two of the key findings are in line with results reported previously for other ...
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    Purpose - This study aims to examine the experiences of Vietnamese enterprises with respect to the adoption and benefits of Western management accounting practices (MAPs) during a period when the economy was in transition toward a more market-oriented system. Design/methodology/approach - Questionnaire responses were obtained from the head or vice-head of the accounting department in 181 enterprises, and follow-up interviews conducted with 20 of the respondents. The responses were analysed with simple statistical tests and ANOVA. Findings - Two of the key findings are in line with results reported previously for other countries: adoption rates for "traditional" Western MAPs are higher than for "contemporary" ones; and state-owned enterprises tend to exhibit lower adoption rates than other enterprises. A third key finding represents new insight, but it may be applicable to only Vietnam (and possibly a limited number of other transition economies). This third finding arises from our identification of a group of Western MAPs which closely resemble the type of accounting and planning activities routinely undertaken under the former central planning (CP) system. These CP-compatible MAPs are adopted far more widely (even at present) than are other MAPs. Overall, the findings are broadly consistent with the diffusion of innovation theory. Originality/value - This study examines the Western MAP adoption experiences of a developing economy in transition, one which has received relatively little attention in the MA literature to date.
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    Journal Title
    Pacific Accounting Review
    Volume
    23
    Issue
    2
    DOI
    https://doi.org/10.1108/01140581111163971
    Subject
    Accounting, auditing and accountability
    Management accounting
    Publication URI
    http://hdl.handle.net/10072/42500
    Collection
    • Journal articles

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