How to cite this paper
Dang, L., Le, T., Le, T & Pham, T. (2021). The effect of strategic management accounting on business performance of sugar enterprises in Vietnam.Accounting, 7(5), 1085-1094.
Refrences
Anderson, J. C., & Gerbing, D. W. (1988). Structural equation modeling in practice: A review and recommended two-step approach. Psychological Bulletin, 103(3), 411. https://doi.org/10.1037/0033-2909.103.3.411.
Baines, A., & Langfield-Smith, K. (2003) Antecedents to management accounting change: a structural equation approach, Accounting, Organizations and Society. https://doi.org/10.1016/S0361-3682(02)00102-2
Bollen, K.A. (1986), Sample Size and Bentler and Bonett’s Nonnormed Fit Index, Psychometrika.
Belohlav, J. A. (1993). Quality, strategy, and competitiveness. California Management Review, 35(3), 55-67.
Bellis-Jones, R. (1989). Customer profitability analysis. Management Accounting, 63, 26-28.
Bentler, P. M., & Bonett, D. G. (1980). Significance tests and goodness of fit in the analysis of covariance structures. Psychological Bulletin, 88(3), 588. https://doi.org/10.1037/0033-2909.88.3.588
Bromwich, M., & Bhimani, A. (1994). Management accounting: Pathways to progress, Chartered institute of management accountants, London.
Bromwich, M., & Bhimani, A. (1989), Management Accounting: Evolution Not Revolution. The Chartered Institute of Management Accountants.
Brownlie, D. (1999). Benchmarking your marketing process. Long Range Planning, 32(1), 88-95.
Cadez, S., & Guilding, C. (2008). An exploratory investigation of an integrated contingency model of strategic management accounting. Accounting, Organizations and Society, 33(7-8), 836-863. https://doi.org/ 10.1016/j.aos.2008.01.003
Cooper, R., & Slagmulder, R. (1999). Develop profitable new products with target costing. MIT Sloan Management Review, 40(4), 23.
Chenhall, R. H. (2003). Management control systems design within its organizational context: findings from contingency-based research and directions for the future. Accounting, Organizations and Society, 28(2-3), 127-168.
Chenhall, R. H., & Langfield-Smith, K. (1998). The relationship between strategic priorities, management techniques and management accounting: an empirical investigation using a systems approach. Accounting, Organizations and Society, 23(3), 243-264.
Chenhall, R. H. (2005). Integrative strategic performance measurement systems, strategic alignment of manufacturing, learning and strategic outcomes: an exploratory study. Accounting, Organizations and Society, 30(5), 395-422.
Cravens, K. S., & Guilding, C. (2001). An empirical study of the application of strategic management accounting techniques. Advances in Management Accounting, 10, 95-124.
Czyzewski, A. B., & Hull, R. P. (1991). Improving profitability with life cycle costing. Journal of Cost Management, 5(2), 20-27.
Dekker, H. C. (2003). Value chain analysis in interfirm relationships: a field study. Management Accounting Research, 14(1), 1-23.
Dunk, A. S. (2004). Product life cycle cost analysis: the impact of customer profiling, competitive advantage, and quality of IS information. Management Accounting Research, 15(4), 401-414. https://doi.org/ 10.1016/j.mar.2004.04.001
Elnathan, D., Lin, T. W., & Young, M. S. (1996). Benchmarking and management accounting: a framework for research. Journal of Management Accounting Research, 8, 37- 54.
Foster, G., & Gupta, M. (1994). Marketing, cost management and management accounting. Journal of Management Accounting Research, 6, 43-77.
Guilding, C., Cravens, K. S., & Tayles, M. (2000). An international comparison of strategic management accounting practices. Management Accounting Research, 11(1), 113-135. https://doi.org/ 10.1006/mare.1999.0120
Hair, J.F., Black, W.C., Babin, B.J., Anerson, R.E. & Tatham, R.L. (1998), Multivariate data analysis.
Heagy, C. D. (1991). Determining optimal quality costs by considering cost of lost sales. Journal of Cost Management, 5(3), 64-72.
Hergert, M., & Morris, D. (1989). Accounting data for value chain analysis. Strategic Management Journal, 10(2), 175-188.
Ittner, C. D., Larcker, D. F., & Randall, T. (2003). Performance implications of strategic performance measurement in financial services firms. Accounting, Organizations and Society, 28(7-8), 715-741. https://doi.org/ 10.1016/S0361-3682(03)00033-3
Jacob, R. (1994). Why some customers are more equal than others. Fortune, 130, 215-220.
Jones, L. (1988). Competitor cost analysis at Caterpillar. Strategic Finance, 77, 32-38.
Kaplan, R. S., & Norton, D. P. (1992). The balanced scorecard: measures that drive performance. Harvard Business Review, 70, 71-80.
Libby, T., Salterio, S. E., & Webb, A. (2004). The balanced scorecard: The effects of assurance and process accountability on managerial judgment. The Accounting Review, 79(4), 1075-1094. https://doi.org/ 10.2308/accr.2004.79.4.1075
Monden, Y., & Hamada, K. (1991). Target costing and kaizen costing in Japanese automobile companies. Journal of Management Accounting Research, 3(1), 16-34. https://doi.org/10.1142/9781848160385_0005
Moon, P., & Bates, K. (1993). Core analysis in strategic performance appraisal. Management Accounting Research, 4(2), 139-152.
Roslender, R., & Hart, S. J. (2002). Integrating management accounting and marketing in the pursuit of competitive advantage: the case for strategic management accounting. Critical Perspectives on Accounting, 13(2), 255-277.
Roslender, R., & Hart, S. J. (2003). In search of strategic management accounting: theoretical and field study perspectives. Management Accounting Research, 14(3), 255-279.
Simmonds, K. (1981). Strategic Management Accounting. Review of Management Accounting Research (pp.22-52).
Simmonds, K. (1982). Strategic management accounting for pricing: a case example. Accounting and Business Research, 12(47), 206-214.
Shank, J. K. (1996). Analysing technology investments—from NPV to strategic cost management (SCM). Management Accounting Research, 7(2), 185-197.. https://doi.org/ 10.1016/j.bar.2005.10.003
Shank, J. K., & Govindarajan, V. (1988). Making strategy explicit in cost analysis: a case study. MIT Sloan Management Review, 29(3), 19. https://doi.org/ 10.1007/978-3-319-48454-9_17
Shields, M. D., & Young, S. M. (1991). Managing product life cycle costs: an organizational model. Journal of Cost Management, 5(3), 39-52.
Slater, S. F., & Narver, J. C. (1994). Market orientation, customer value, and superior performance. Business Horizons, 37(2), 22-28. https://doi.org/ 10.1016/0007-6813(94)90029-9
Rangone, A. (1997). Linking organizational effectiveness, key success factors and performance measures: an analytical framework. Management Accounting Research, 8(2), 207-219.
Rickwood, C. P., Coates, J. B., & Stacey, R. J. (1990). Stapylton: strategic management accounting to gain competitive advantage. Management Accounting Research, 1(1), 37-49. https://doi.org/ 10.1016/S1044-5005(90)70044-3
Tippins, M. J., & Sohi, R. S. (2003). IT competency and firm performance: is organizational learning a missing link?. Strategic Management Journal, 24(8), 745-761. http://dx.doi.org/10.1002/smj.337
Ward, K. (1992). Strategic Management Accounting. Oxford: Butterworth-Heineman.
Baines, A., & Langfield-Smith, K. (2003) Antecedents to management accounting change: a structural equation approach, Accounting, Organizations and Society. https://doi.org/10.1016/S0361-3682(02)00102-2
Bollen, K.A. (1986), Sample Size and Bentler and Bonett’s Nonnormed Fit Index, Psychometrika.
Belohlav, J. A. (1993). Quality, strategy, and competitiveness. California Management Review, 35(3), 55-67.
Bellis-Jones, R. (1989). Customer profitability analysis. Management Accounting, 63, 26-28.
Bentler, P. M., & Bonett, D. G. (1980). Significance tests and goodness of fit in the analysis of covariance structures. Psychological Bulletin, 88(3), 588. https://doi.org/10.1037/0033-2909.88.3.588
Bromwich, M., & Bhimani, A. (1994). Management accounting: Pathways to progress, Chartered institute of management accountants, London.
Bromwich, M., & Bhimani, A. (1989), Management Accounting: Evolution Not Revolution. The Chartered Institute of Management Accountants.
Brownlie, D. (1999). Benchmarking your marketing process. Long Range Planning, 32(1), 88-95.
Cadez, S., & Guilding, C. (2008). An exploratory investigation of an integrated contingency model of strategic management accounting. Accounting, Organizations and Society, 33(7-8), 836-863. https://doi.org/ 10.1016/j.aos.2008.01.003
Cooper, R., & Slagmulder, R. (1999). Develop profitable new products with target costing. MIT Sloan Management Review, 40(4), 23.
Chenhall, R. H. (2003). Management control systems design within its organizational context: findings from contingency-based research and directions for the future. Accounting, Organizations and Society, 28(2-3), 127-168.
Chenhall, R. H., & Langfield-Smith, K. (1998). The relationship between strategic priorities, management techniques and management accounting: an empirical investigation using a systems approach. Accounting, Organizations and Society, 23(3), 243-264.
Chenhall, R. H. (2005). Integrative strategic performance measurement systems, strategic alignment of manufacturing, learning and strategic outcomes: an exploratory study. Accounting, Organizations and Society, 30(5), 395-422.
Cravens, K. S., & Guilding, C. (2001). An empirical study of the application of strategic management accounting techniques. Advances in Management Accounting, 10, 95-124.
Czyzewski, A. B., & Hull, R. P. (1991). Improving profitability with life cycle costing. Journal of Cost Management, 5(2), 20-27.
Dekker, H. C. (2003). Value chain analysis in interfirm relationships: a field study. Management Accounting Research, 14(1), 1-23.
Dunk, A. S. (2004). Product life cycle cost analysis: the impact of customer profiling, competitive advantage, and quality of IS information. Management Accounting Research, 15(4), 401-414. https://doi.org/ 10.1016/j.mar.2004.04.001
Elnathan, D., Lin, T. W., & Young, M. S. (1996). Benchmarking and management accounting: a framework for research. Journal of Management Accounting Research, 8, 37- 54.
Foster, G., & Gupta, M. (1994). Marketing, cost management and management accounting. Journal of Management Accounting Research, 6, 43-77.
Guilding, C., Cravens, K. S., & Tayles, M. (2000). An international comparison of strategic management accounting practices. Management Accounting Research, 11(1), 113-135. https://doi.org/ 10.1006/mare.1999.0120
Hair, J.F., Black, W.C., Babin, B.J., Anerson, R.E. & Tatham, R.L. (1998), Multivariate data analysis.
Heagy, C. D. (1991). Determining optimal quality costs by considering cost of lost sales. Journal of Cost Management, 5(3), 64-72.
Hergert, M., & Morris, D. (1989). Accounting data for value chain analysis. Strategic Management Journal, 10(2), 175-188.
Ittner, C. D., Larcker, D. F., & Randall, T. (2003). Performance implications of strategic performance measurement in financial services firms. Accounting, Organizations and Society, 28(7-8), 715-741. https://doi.org/ 10.1016/S0361-3682(03)00033-3
Jacob, R. (1994). Why some customers are more equal than others. Fortune, 130, 215-220.
Jones, L. (1988). Competitor cost analysis at Caterpillar. Strategic Finance, 77, 32-38.
Kaplan, R. S., & Norton, D. P. (1992). The balanced scorecard: measures that drive performance. Harvard Business Review, 70, 71-80.
Libby, T., Salterio, S. E., & Webb, A. (2004). The balanced scorecard: The effects of assurance and process accountability on managerial judgment. The Accounting Review, 79(4), 1075-1094. https://doi.org/ 10.2308/accr.2004.79.4.1075
Monden, Y., & Hamada, K. (1991). Target costing and kaizen costing in Japanese automobile companies. Journal of Management Accounting Research, 3(1), 16-34. https://doi.org/10.1142/9781848160385_0005
Moon, P., & Bates, K. (1993). Core analysis in strategic performance appraisal. Management Accounting Research, 4(2), 139-152.
Roslender, R., & Hart, S. J. (2002). Integrating management accounting and marketing in the pursuit of competitive advantage: the case for strategic management accounting. Critical Perspectives on Accounting, 13(2), 255-277.
Roslender, R., & Hart, S. J. (2003). In search of strategic management accounting: theoretical and field study perspectives. Management Accounting Research, 14(3), 255-279.
Simmonds, K. (1981). Strategic Management Accounting. Review of Management Accounting Research (pp.22-52).
Simmonds, K. (1982). Strategic management accounting for pricing: a case example. Accounting and Business Research, 12(47), 206-214.
Shank, J. K. (1996). Analysing technology investments—from NPV to strategic cost management (SCM). Management Accounting Research, 7(2), 185-197.. https://doi.org/ 10.1016/j.bar.2005.10.003
Shank, J. K., & Govindarajan, V. (1988). Making strategy explicit in cost analysis: a case study. MIT Sloan Management Review, 29(3), 19. https://doi.org/ 10.1007/978-3-319-48454-9_17
Shields, M. D., & Young, S. M. (1991). Managing product life cycle costs: an organizational model. Journal of Cost Management, 5(3), 39-52.
Slater, S. F., & Narver, J. C. (1994). Market orientation, customer value, and superior performance. Business Horizons, 37(2), 22-28. https://doi.org/ 10.1016/0007-6813(94)90029-9
Rangone, A. (1997). Linking organizational effectiveness, key success factors and performance measures: an analytical framework. Management Accounting Research, 8(2), 207-219.
Rickwood, C. P., Coates, J. B., & Stacey, R. J. (1990). Stapylton: strategic management accounting to gain competitive advantage. Management Accounting Research, 1(1), 37-49. https://doi.org/ 10.1016/S1044-5005(90)70044-3
Tippins, M. J., & Sohi, R. S. (2003). IT competency and firm performance: is organizational learning a missing link?. Strategic Management Journal, 24(8), 745-761. http://dx.doi.org/10.1002/smj.337
Ward, K. (1992). Strategic Management Accounting. Oxford: Butterworth-Heineman.