Management accounting information systems: a case of a developing country: Vietnam

Michèle Pomberg, Hamid Pourjalali, Shirley Daniel and Marinilka Barros Kimbro

Asia-Pacific Journal of Accounting & Economics, 2012, vol. 19, issue 1, 100-114

Abstract: This study discusses the relationship between management accounting information systems and the relevance and usefulness of those systems in hospitals in Vietnam. In particular, it investigates how hospitals have improved/intend to improve their accounting activities and how they have tried to implement known managerial (accounting) systems to improve efficiencies. The study shows the influence of management accounting in hospitals in an environment that is rapidly changing from centrally governed to a more open capital market environment. Based on survey data from 53 hospitals in Hanoi and surrounding provinces, the study reports whether those environmental changes have resulted in actual or planned changes in management accounting activities. Our results show that in response to environmental and regulatory changes, Vietnamese hospitals have improved accounting functions and are planning to continue their development further. However, the improvement is not always in-line with what is expected in western countries.

Date: 2012
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DOI: 10.1080/16081625.2012.668060

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Asia-Pacific Journal of Accounting & Economics is currently edited by Yin-Wong Cheung, Hong Hwang, Jeong-Bon Kim, Shu-Hsing Li and Suresh Radhakrishnan

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