文章基本信息

标题：The Demand for Cost Management Accounting Information: The Case of Vietnamese Construction Firms
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作者：Nguyen La Soa ; Tran Manh Dung
期刊名称：Research Journal of Finance and Accounting
印刷版ISSN：2222-1697
出版年度：2017
卷号：8
期号：18
页码：35-43
语种：English
出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：This study is conducted for assessing the demand for information in cost management accounting of managers in Vietnamese construction firms. Data were collected from 161 construction firms in Vietnam. Basing on quantitative research method, the differences in demand for cost information between domestic and foreign construction contract management were investigated. The result indicates that the management of construction contracts that have foreign factors requires cost information with higher level and quality. In particular, managers have a high demand for estimated and analyzed cost information in the investment decision-making process. On the other hand, the demand for cost information depends on the firm size and management level. Through this finding, some recommendations are given for improving the expense management accounting with a view to meeting the information demand of managers in the context of integration.
其他摘要：This study is conducted for assessing the demand for information in cost management accounting of managers in Vietnamese construction firms. Data were collected from 161 construction firms in Vietnam. Basing on quantitative research method, the differences in demand for cost information between domestic and foreign construction contract management were investigated. The result indicates that the management of construction contracts that have foreign factors requires cost information with higher level and quality. In particular, managers have a high demand for estimated and analyzed cost information in the investment decision-making process. On the other hand, the demand for cost information depends on the firm size and management level. Through this finding, some recommendations are given for improving the expense management accounting with a view to meeting the information demand of managers in the context of integration. Keywords: Management accounting, Information, Construction, Vietnam
关键词：Management accounting; Information; Construction; Vietnam