文章基本信息

标题：The Determinants Influencing Managerial Accounting in Vietnamese Manufacturing and Trading Enterprises
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作者：Dung Thi Phuong Nguyen ; Lien Thi Huong Nguyen ; Dong Phuong Dao 等
期刊名称：Academy of Accounting and Financial Studies Journal
印刷版ISSN：1096-3685
出版年度：2019
卷号：23
期号：5
页码：1-11
语种：English
出版社：The DreamCatchers Group, LLC
摘要：Currently, there are few studies at the marco level to analyze the current development of managerial accounting in Vietnam. Based on literature review and multiple regression analysis, this study aims to examine the determinants influencing the development of managerial accounting in Vietnamese manufacturing and trading enterprises. The study collected primary data of 173 enterprises over 500 enterprises through a questionaire survey, representing the valid response rate of 34.6%. The research results show that age and size of enterprises, business environment, information needs of managers, product characteristics, and quality of accountants are the main determinants positively affecting the development of managerial accounting in the Vietnameses enterprises..
关键词：Managerial Accounting;Determinants;Vietnamese;Manufacturing and Trading;Enterprise