Factors affecting the adoption of management accounting practices: a literature review for a vietnamese textile enterprises – based research

Nguyen Thi Kim Ngoc () and István Takács ()
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Nguyen Thi Kim Ngoc: The University of Danang, Vietnam
István Takács: The Óbuda University, Keleti Falculty of Business and Management

from Óbuda University, Keleti Faculty of Business and Management

Abstract: Changes in global business environment lead to fierce competition between domestic and foreign businesses. To survive and remain sustainable, businesses need to take into account financial information as well as non–financial information. Management accounting (MA) could be seen as the most important support tool for enterprises which assist them in improving their managerial functions since management accouting incorporates and emphasizes both financial and non–financial information. However, the application of MA in Vietnam enterprises is currently limited. There has been little research on the factors influencing on the adoption of the management accounting practices (MAPs) in Vietnam entrepreneurship available so far, especially in a specific sector like textile. This article would like to give an overview of various previous studies on the factors having impacts on the adoption of MAPs in businesses as a basis for investigating factors affecting the adoption of MAPs in textile enterprises in Vietnam.

Keywords: “management accountingâ€; “management accounting practicesâ€; “the adoption of management accounting practices†. (search for similar items in EconPapers)
Date: 2018
ISBN: 978-963-449-097-5
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