How to cite this paper
Soa, N., Trang, D & Hang, T. (2022). Factors affecting the implementation of Strategic Management Accounting (SMA): An Empirical evident from medium - sized enterprises of Vietnam.Accounting, 8(3), 249-258.
Refrences
Abdel-Kader, M., & Luther, R. (2008). The impact of firm characteristics on management accounting practices: A UK-based empirical analysis. The British Accounting Review, 40(1), 2-27.
Ahmad, K. (2012). The use of management accounting practices in Malaysian SMEs.
Al-Mawali, H. (2015). Contingent factors of strategic management accounting. Research Journal of Finance and Accounting, 6(11), 130-137.
Alsayegh, M. F. (2020). Activity Based Costing around the World: Adoption, Implementation, Outcomes and Criticism. Journal of Accounting and Finance in Emerging Economies, 6(1), 251-262.
Anderson, S. W. (1999). The impact of contextual and process factors on the evaluation of activity-based costing systems. Accounting, organizations and society, 24(7), 525-559.
Anh, Đ. N. P. (2012). Factors affecting the application of strategic management accounting in Vietnamese enterprises. Economic Development Magazine, 264, 9-15.
Berthod, O. (2016). Institutional theory of organizations. Global Encyclopedia of Public Administration, Public Policy, and Governance, Springer International Publishing AG, 1-5.
Bromwich, M. (1990). The case for strategic management accounting: the role of accounting information for strategy in competitive markets. Accounting, organizations and society, 15(1-2), 27-46.
Brown, D. A., Booth, P., & Giacobbe, F. (2004). Technological and organizational influences on the adoption of activity‐based costing in Australia. Accounting & Finance, 44(3), 329-356.
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.
Cescon, F., Costantini, A., & Grassetti, L. (2019). Strategic choices and strategic management accounting in large manufacturing firms. Journal of Management and Governance, 23(3), 605-636.
Chenhall, R. H. (2006). Theorizing contingencies in management control systems research. Handbooks of management accounting research, 1, 163-205.
Cinquini, L., & Tenucci, A. (2010). Strategic management accounting and business strategy: a loose coupling? Journal of Accounting & organizational change.
Collier, P., & Gregory, A. (1995). Strategic management accounting: a UK hotel sector case study. International Journal of Contemporary Hospitality Management.
Erserim, A. (2012). The impacts of organizational culture, firm's characteristics and external environment of firms on management accounting practices: an empirical research on industrial firms in Turkey. Procedia-Social and Behavioral Sciences, 62, 372-376.
Gordon, L. A., & Miller, D. (1976). A contingency framework for the design of accounting information systems. In Readings in accounting for management control (pp. 569-585): Springer.
Haldma, T., & Lääts, K. (2002). Contingencies influencing the management accounting practices of Estonian manufacturing companies. Management accounting research, 13(4), 379-400.
Hung, T. N. (2016). Factors affecting the application of management accounting in small and medium enterprises in Vietnam. University of Economics Ho Chi Minh City,
Hwang, E. J. (2005). Strategic management and financial performance in South Korean apparel retail stores. Virginia Tech,
Hyvönen, T., Järvinen, J., & Pellinen, J. (2008). A virtual integration—The management control system in a multinational enterprise. Management Accounting Research, 19(1), 45-61.
Kober, R., Ng, J., & Paul, B. J. (2007). The interrelationship between management control mechanisms and strategy. Management Accounting Research, 18(4), 425-452.
Le, T. M. N. (2020). Factors affecting the implementation of strategic management accounting and the impact on the performance of Vietnamese manufacturing enterprises. University of Economics Ho Chi Minh City,
Lu, T.-Y., Wang, S.-L., Wu, M.-F., & Cheng, F.-T. (2017). Competitive price strategy with activity-based costing–case study of bicycle part company. Procedia Cirp, 63, 14-20.
Majid, N., & Ali, S. (2013). Feasibility Study for Implementation of an Activity-Based Costing System in Alloy Steel Industries. International Journal of Reach in commerce, IT and Management, 10(3), 96-101.
Nair, S. (2017). Factors affecting management accounting practices in Malaysia.
Nguyen, P., & Doan, N. (2016). The impact of market orientation and competitive intensity on the use of management accounting information toward the performance of Vietnamese firms. Journal of Economic Development, 27(11), 98-123.
Ojra, J. (2014). Strategic management accounting practices in Palestinian companies: application of contingency theory perspective. University of East Anglia,
Ojua, M. O. (2016). Strategic management accounting practices among indigenous Nigerian manufacturing enterprises. Open Science Journal, 1(2).
Petera, P., & Šoljaková, L. (2020). Use of strategic management accounting techniques by companies in the Czech Republic. Economic research-ekonomska istraživanja, 33(1), 46-67.
Quy, B. T. T. (2021). Factors affecting the application of strategic management accounting and the impact on performance in manufacturing-research enterprises in the Southeast - Vietnam. University of Economics Ho Chi Minh City,
Rosli, M. H., Said, J., & Mohd, F. (2014). Factors that influence the use of strategic management accounting (SMA) in Malaysian government-linked companies (GLCs). Management & Accounting Review (MAR), 13(2), 23-46.
Scapens, R. W., & Roberts, J. (1993). Accounting and control: a case study of resistance to accounting change. Management accounting research, 4(1), 1-32.
Sorros, J., Karagiorgos, A., & Mpelesis, N. (2017). Adoption of activity-based costing: A survey of the education sector of Greece. International Advances in Economic Research, 23(3), 309-320.
Tran, T., & Thao, N. (2020). Factors affecting the application of ABC costing method in manufacturing firms in Vietnam. Management Science Letters, 10(11), 2625-2634.
Upping, P., & Oliver, J. (2011). Accounting change model for the public sector: adapting luder's model for developing countries. International Review of Business Research Papers, 7(1), 364-380.
Van, T. H., & Lan, T. T. P. (2020). Factors affecting the application of strategic management accounting in Vietnamese enterprises. Journal of Finance-Marketing Research (59).
Ahmad, K. (2012). The use of management accounting practices in Malaysian SMEs.
Al-Mawali, H. (2015). Contingent factors of strategic management accounting. Research Journal of Finance and Accounting, 6(11), 130-137.
Alsayegh, M. F. (2020). Activity Based Costing around the World: Adoption, Implementation, Outcomes and Criticism. Journal of Accounting and Finance in Emerging Economies, 6(1), 251-262.
Anderson, S. W. (1999). The impact of contextual and process factors on the evaluation of activity-based costing systems. Accounting, organizations and society, 24(7), 525-559.
Anh, Đ. N. P. (2012). Factors affecting the application of strategic management accounting in Vietnamese enterprises. Economic Development Magazine, 264, 9-15.
Berthod, O. (2016). Institutional theory of organizations. Global Encyclopedia of Public Administration, Public Policy, and Governance, Springer International Publishing AG, 1-5.
Bromwich, M. (1990). The case for strategic management accounting: the role of accounting information for strategy in competitive markets. Accounting, organizations and society, 15(1-2), 27-46.
Brown, D. A., Booth, P., & Giacobbe, F. (2004). Technological and organizational influences on the adoption of activity‐based costing in Australia. Accounting & Finance, 44(3), 329-356.
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.
Cescon, F., Costantini, A., & Grassetti, L. (2019). Strategic choices and strategic management accounting in large manufacturing firms. Journal of Management and Governance, 23(3), 605-636.
Chenhall, R. H. (2006). Theorizing contingencies in management control systems research. Handbooks of management accounting research, 1, 163-205.
Cinquini, L., & Tenucci, A. (2010). Strategic management accounting and business strategy: a loose coupling? Journal of Accounting & organizational change.
Collier, P., & Gregory, A. (1995). Strategic management accounting: a UK hotel sector case study. International Journal of Contemporary Hospitality Management.
Erserim, A. (2012). The impacts of organizational culture, firm's characteristics and external environment of firms on management accounting practices: an empirical research on industrial firms in Turkey. Procedia-Social and Behavioral Sciences, 62, 372-376.
Gordon, L. A., & Miller, D. (1976). A contingency framework for the design of accounting information systems. In Readings in accounting for management control (pp. 569-585): Springer.
Haldma, T., & Lääts, K. (2002). Contingencies influencing the management accounting practices of Estonian manufacturing companies. Management accounting research, 13(4), 379-400.
Hung, T. N. (2016). Factors affecting the application of management accounting in small and medium enterprises in Vietnam. University of Economics Ho Chi Minh City,
Hwang, E. J. (2005). Strategic management and financial performance in South Korean apparel retail stores. Virginia Tech,
Hyvönen, T., Järvinen, J., & Pellinen, J. (2008). A virtual integration—The management control system in a multinational enterprise. Management Accounting Research, 19(1), 45-61.
Kober, R., Ng, J., & Paul, B. J. (2007). The interrelationship between management control mechanisms and strategy. Management Accounting Research, 18(4), 425-452.
Le, T. M. N. (2020). Factors affecting the implementation of strategic management accounting and the impact on the performance of Vietnamese manufacturing enterprises. University of Economics Ho Chi Minh City,
Lu, T.-Y., Wang, S.-L., Wu, M.-F., & Cheng, F.-T. (2017). Competitive price strategy with activity-based costing–case study of bicycle part company. Procedia Cirp, 63, 14-20.
Majid, N., & Ali, S. (2013). Feasibility Study for Implementation of an Activity-Based Costing System in Alloy Steel Industries. International Journal of Reach in commerce, IT and Management, 10(3), 96-101.
Nair, S. (2017). Factors affecting management accounting practices in Malaysia.
Nguyen, P., & Doan, N. (2016). The impact of market orientation and competitive intensity on the use of management accounting information toward the performance of Vietnamese firms. Journal of Economic Development, 27(11), 98-123.
Ojra, J. (2014). Strategic management accounting practices in Palestinian companies: application of contingency theory perspective. University of East Anglia,
Ojua, M. O. (2016). Strategic management accounting practices among indigenous Nigerian manufacturing enterprises. Open Science Journal, 1(2).
Petera, P., & Šoljaková, L. (2020). Use of strategic management accounting techniques by companies in the Czech Republic. Economic research-ekonomska istraživanja, 33(1), 46-67.
Quy, B. T. T. (2021). Factors affecting the application of strategic management accounting and the impact on performance in manufacturing-research enterprises in the Southeast - Vietnam. University of Economics Ho Chi Minh City,
Rosli, M. H., Said, J., & Mohd, F. (2014). Factors that influence the use of strategic management accounting (SMA) in Malaysian government-linked companies (GLCs). Management & Accounting Review (MAR), 13(2), 23-46.
Scapens, R. W., & Roberts, J. (1993). Accounting and control: a case study of resistance to accounting change. Management accounting research, 4(1), 1-32.
Sorros, J., Karagiorgos, A., & Mpelesis, N. (2017). Adoption of activity-based costing: A survey of the education sector of Greece. International Advances in Economic Research, 23(3), 309-320.
Tran, T., & Thao, N. (2020). Factors affecting the application of ABC costing method in manufacturing firms in Vietnam. Management Science Letters, 10(11), 2625-2634.
Upping, P., & Oliver, J. (2011). Accounting change model for the public sector: adapting luder's model for developing countries. International Review of Business Research Papers, 7(1), 364-380.
Van, T. H., & Lan, T. T. P. (2020). Factors affecting the application of strategic management accounting in Vietnamese enterprises. Journal of Finance-Marketing Research (59).