Management Accounting Practices in Vietnam: An Empirical Study
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The paper studies the status of management accounting practices in manufacturing companies in Vietnam. Quantitative research was conducted via questionnaires with accountants and managers in 161 manufacturing enterprises; statistics analysis provides three significant findings: (i) Vietnam enterprises mostly apply traditional management accounting tools to support the process of control and decision making; (ii) new management accounting techniques are not highly appreciated; (iii) the level of meeting information demand for management accounting remains low. Research findings are the foundations for making proposals to promote and enhance the application of new management accounting techniques in Vietnamese enterprises.
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