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dc.contributor.authorPhi Anh, Doan Ngoc
dc.contributor.authorNguyen, Tom
dc.contributor.authorMia, Lokman
dc.contributor.editorProfs. Boyle, Bradburry, Hooks, Rahman
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.
dc.publisher.placeUnited Kingdom
dc.relation.ispartofjournalPacific Accounting Review
dc.subject.fieldofresearchManagement Accounting
dc.subject.fieldofresearchAccounting, Auditing and Accountability
dc.titleWestern management accounting practices in Vietnamese enterprises: adoption and perceived benefits
dc.typeJournal article
dc.type.descriptionC1 - Articles
dc.type.codeC - Journal Articles
gro.hasfulltextNo Full Text
gro.griffith.authorNguyen, Tom
gro.griffith.authorMia, Lokman

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