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dc.contributor.authorPhi Anh, Doan Ngocen_US
dc.contributor.authorNguyen, Tomen_US
dc.contributor.authorMia, Lokmanen_US
dc.contributor.editorProfs. Boyle, Bradburry, Hooks, Rahmanen_US
dc.date.accessioned2017-05-03T12:14:33Z
dc.date.available2017-05-03T12:14:33Z
dc.date.issued2011en_US
dc.date.modified2012-02-13T05:11:00Z
dc.identifier.issn01140582en_US
dc.identifier.doi10.1108/01140581111163971en_US
dc.identifier.urihttp://hdl.handle.net/10072/42500
dc.description.abstractPurpose - 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.en_US
dc.description.peerreviewedYesen_US
dc.description.publicationstatusYesen_US
dc.languageEnglishen_US
dc.publisherEmeralden_US
dc.publisher.placeUnited Kingdomen_US
dc.relation.ispartofstudentpublicationNen_US
dc.relation.ispartofpagefrom142en_US
dc.relation.ispartofpageto164en_US
dc.relation.ispartofissue2en_US
dc.relation.ispartofjournalPacific Accounting Reviewen_US
dc.relation.ispartofvolume23en_US
dc.rights.retentionYen_US
dc.subject.fieldofresearchManagement Accountingen_US
dc.subject.fieldofresearchcode150105en_US
dc.titleWestern management accounting practices in Vietnamese enterprises: adoption and perceived benefitsen_US
dc.typeJournal articleen_US
dc.type.descriptionC1 - Peer Reviewed (HERDC)en_US
dc.type.codeC - Journal Articlesen_US
gro.date.issued2011
gro.hasfulltextNo Full Text


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