How to cite this paper
Le, T., Bui, T., Tran, T & Nguyen, Q. (2020). Factors affecting the application of management accounting in Vietnamese enterprises.Uncertain Supply Chain Management, 8(2), 403-422.
Refrences
Abdel-Kader, M., & Luther, R. (2006). Management accounting practices in the British food and drinks industry. British Food Journal, 108(5), 336-357.
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.
Abdel-Maksoud, A. B. (2004). Manufacturing in the UK: contemporary characteristics and performance indicators. Journal of Manufacturing Technology Management, 15(2), 155-171.
Azudin, A., & Mansor, N. (2018). Management accounting practices of SMEs: The impact of organizational DNA, business potential and operational technology. Asia Pacific Management Review, 23(3), 222-226.
Ahmad, K. (2012). The use of management accounting practices in Malaysia SMEs. PhD thesis. University of Exeter.
Amat, J., Carmona, S., & Chenhalls, H. (1994). Context and change in management accounting systems: a Spanish case study. Management Accounting Research, 5(2), 107-122.
Armitage, H. M., & Webb, A. (2013). The Use of Management Accounting Techniques by Canadian Small and Medium Sized Enterprises: A Field Study. In CAAA Annual Conference.
Atkinson, A. (2012). Management accounting: information for decision-making and strategy executive. 6th ed., Pearson Prentice Hall.
Bhimani, A. (2002). Management Accounting and Organizational Excellence. Management Press International LTD, United Kingdom.
Birkett, W. P., Barbera, M. R., Chua, W. F., Fatseas, V. A., Luckett, P. F., & Macmullen, J. S. (1992). Cost management in small manufacturing enterprises. Australian Centre for Management Accounting Development, UNSW, Sydney.
Chenhall, R. H. (2006). Theorizing contingencies in management control systems research. Handbooks of Management Accounting Research, 1, 163-205.
Collis, J., & Jarvis, R. (2002). Financial information and the management of small private companies. Journal of Small Business and Enterprise Development, 9(2), 100-110.
Dehejia, R. H., & Wahba, S. (2002). Propensity score-matching methods for nonexperimental causal studies. Review of Economics and statistics, 84(1), 151-161.
Erserim, A. (2012). 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.
Fasesin, O. O., Salman, A. Y., & Dunsin, A. T. (2015). Influence of management accounting system on performance of small and medium enterprises in Nigeria. International Journal in Management and Social Science, 3(4), 435-446.
Hair, J. F. J., Anderson, R. E., Tatham, R. L.,& Black, W. C. (1998). Multivariate Date Analysis. New Jersey: Prentice Hall.
Kordlouie, H. R., & Hosseinpour, A. (2018). Management accounting practices in small and medium-sized enterprises regarding the impact of organizational and, commercial potential and operational technology, International Journal of Business quantitative economic and applied management research, 4(8), January-2018
Hiebl, M. R., Feldbauer-Durstmüller, B., & Duller, C. (2013). The changing role of management accounting in the transition from a family business to a non-family business. Journal of Accounting & Organizational Change, 9(2), 119-154.
Hung, N. T. (2016). Factors affecting management accounting application in small and medium-sized enterprises in Vietnam. Ph.D thesis, University of Economics, Ho Chi Minh City.
Hyvönen, J. (2007). Strategy, performance measurement techniques and information technology of the firm and their links to organizational performance. Management Accounting Research, 18(3), 343-366.
Kaplan, R., & Atkinson, A. (1998). Advanced Management Accounting. 3rd edition. USA, Hall Inc. Prentice International.
Kosaiyakanont A. (2011). SME Entrepreneurs in Northern Thailand: Their Perception of and Need for Management Accounting. Journal of Business and Policy Research, 6, 143-155.
Laitinen, E. K. (2003). Future-based management accounting: a new approach with survey evidence. Critical Perspectives on Accounting, 14(3), 293-323.
Langfield-Smith, K., Smith, D., Andon, P., Hilton, R., & Thorne, H. (2017). Management accounting: Information for creating and managing value. McGraw-Hill Education Australia.
Lavia L_opez, O., & Hiebl, M. R. W. (2015). Management accounting in small and medium-sized enterprises e current knowledge and avenues for further research. Journal of Management Accounting Research, 27(1), 81-119.
Messner, M. (2016). Does industry matter? How industry context shapes management accounting practice. Management Accounting Research, 31, 103-111.
Michael, L., Malcolm, P. and Glynn, L. (2013). Management Accounting Practices of (UK) Small - Medium - Sized Enterprises. Improving SME performance through Management Accounting Education. CIMA. 9:4.
Mitchell, F., & Reid, G. C. (2000). Problems, challenges and opportunities: the small business as a setting for management accounting research. Management Accounting Research, 11(4), 385-390.
Nandan, R. (2010). Management Accounting Needs of SMEs and the Role of Professional Accountants: A Renewed Research Agenda. Journal of applied management accounting research, 8(1).
Nishimura, A. (2003). Management Accounting: Feed forward and Asian perspectives. New York, NY: Palgrave Macmillan.
Pierce, B., & O'Dea, T. (1998). Management accounting practices in Ireland–the preparers' perspective.
Scarbrough, P., Nanni Jr, A. J., & Sakurai, M. (1991). Japanese management accounting practices and the effects of assembly and process automation. Management Accounting Research, 2(1), 27-46.
Senftlechner, D., & Hiebl, M. R. (2015). Management accounting and management control in family businesses: Past accomplishments and future opportunities. Journal of Accounting & Organizational Change, 11(4), 573-606.
Shields, M. D. (1997). Research in management accounting by North Americans in the 1990s. Journal of management accounting research, 9, 3-62.
Valančienė, L., & Gimžauskienė, E. (2007). Changing role of management accounting: Lithuanian Experience case studies. Inžinerinė ekonomika, (5), 16-23.
Yen, T. T. (2017). Factors affecting management accounting application in small and medium-sized enterprises in Binh Dinh province. Industry and Trade Magazine.
Xydias-Lobo, M., Tilt, C., & Forsaith, D. (2004). The future of management accounting: a South Australian perspective. Journal of Applied Management Accounting Research, 2(1), 55.
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.
Abdel-Maksoud, A. B. (2004). Manufacturing in the UK: contemporary characteristics and performance indicators. Journal of Manufacturing Technology Management, 15(2), 155-171.
Azudin, A., & Mansor, N. (2018). Management accounting practices of SMEs: The impact of organizational DNA, business potential and operational technology. Asia Pacific Management Review, 23(3), 222-226.
Ahmad, K. (2012). The use of management accounting practices in Malaysia SMEs. PhD thesis. University of Exeter.
Amat, J., Carmona, S., & Chenhalls, H. (1994). Context and change in management accounting systems: a Spanish case study. Management Accounting Research, 5(2), 107-122.
Armitage, H. M., & Webb, A. (2013). The Use of Management Accounting Techniques by Canadian Small and Medium Sized Enterprises: A Field Study. In CAAA Annual Conference.
Atkinson, A. (2012). Management accounting: information for decision-making and strategy executive. 6th ed., Pearson Prentice Hall.
Bhimani, A. (2002). Management Accounting and Organizational Excellence. Management Press International LTD, United Kingdom.
Birkett, W. P., Barbera, M. R., Chua, W. F., Fatseas, V. A., Luckett, P. F., & Macmullen, J. S. (1992). Cost management in small manufacturing enterprises. Australian Centre for Management Accounting Development, UNSW, Sydney.
Chenhall, R. H. (2006). Theorizing contingencies in management control systems research. Handbooks of Management Accounting Research, 1, 163-205.
Collis, J., & Jarvis, R. (2002). Financial information and the management of small private companies. Journal of Small Business and Enterprise Development, 9(2), 100-110.
Dehejia, R. H., & Wahba, S. (2002). Propensity score-matching methods for nonexperimental causal studies. Review of Economics and statistics, 84(1), 151-161.
Erserim, A. (2012). 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.
Fasesin, O. O., Salman, A. Y., & Dunsin, A. T. (2015). Influence of management accounting system on performance of small and medium enterprises in Nigeria. International Journal in Management and Social Science, 3(4), 435-446.
Hair, J. F. J., Anderson, R. E., Tatham, R. L.,& Black, W. C. (1998). Multivariate Date Analysis. New Jersey: Prentice Hall.
Kordlouie, H. R., & Hosseinpour, A. (2018). Management accounting practices in small and medium-sized enterprises regarding the impact of organizational and, commercial potential and operational technology, International Journal of Business quantitative economic and applied management research, 4(8), January-2018
Hiebl, M. R., Feldbauer-Durstmüller, B., & Duller, C. (2013). The changing role of management accounting in the transition from a family business to a non-family business. Journal of Accounting & Organizational Change, 9(2), 119-154.
Hung, N. T. (2016). Factors affecting management accounting application in small and medium-sized enterprises in Vietnam. Ph.D thesis, University of Economics, Ho Chi Minh City.
Hyvönen, J. (2007). Strategy, performance measurement techniques and information technology of the firm and their links to organizational performance. Management Accounting Research, 18(3), 343-366.
Kaplan, R., & Atkinson, A. (1998). Advanced Management Accounting. 3rd edition. USA, Hall Inc. Prentice International.
Kosaiyakanont A. (2011). SME Entrepreneurs in Northern Thailand: Their Perception of and Need for Management Accounting. Journal of Business and Policy Research, 6, 143-155.
Laitinen, E. K. (2003). Future-based management accounting: a new approach with survey evidence. Critical Perspectives on Accounting, 14(3), 293-323.
Langfield-Smith, K., Smith, D., Andon, P., Hilton, R., & Thorne, H. (2017). Management accounting: Information for creating and managing value. McGraw-Hill Education Australia.
Lavia L_opez, O., & Hiebl, M. R. W. (2015). Management accounting in small and medium-sized enterprises e current knowledge and avenues for further research. Journal of Management Accounting Research, 27(1), 81-119.
Messner, M. (2016). Does industry matter? How industry context shapes management accounting practice. Management Accounting Research, 31, 103-111.
Michael, L., Malcolm, P. and Glynn, L. (2013). Management Accounting Practices of (UK) Small - Medium - Sized Enterprises. Improving SME performance through Management Accounting Education. CIMA. 9:4.
Mitchell, F., & Reid, G. C. (2000). Problems, challenges and opportunities: the small business as a setting for management accounting research. Management Accounting Research, 11(4), 385-390.
Nandan, R. (2010). Management Accounting Needs of SMEs and the Role of Professional Accountants: A Renewed Research Agenda. Journal of applied management accounting research, 8(1).
Nishimura, A. (2003). Management Accounting: Feed forward and Asian perspectives. New York, NY: Palgrave Macmillan.
Pierce, B., & O'Dea, T. (1998). Management accounting practices in Ireland–the preparers' perspective.
Scarbrough, P., Nanni Jr, A. J., & Sakurai, M. (1991). Japanese management accounting practices and the effects of assembly and process automation. Management Accounting Research, 2(1), 27-46.
Senftlechner, D., & Hiebl, M. R. (2015). Management accounting and management control in family businesses: Past accomplishments and future opportunities. Journal of Accounting & Organizational Change, 11(4), 573-606.
Shields, M. D. (1997). Research in management accounting by North Americans in the 1990s. Journal of management accounting research, 9, 3-62.
Valančienė, L., & Gimžauskienė, E. (2007). Changing role of management accounting: Lithuanian Experience case studies. Inžinerinė ekonomika, (5), 16-23.
Yen, T. T. (2017). Factors affecting management accounting application in small and medium-sized enterprises in Binh Dinh province. Industry and Trade Magazine.
Xydias-Lobo, M., Tilt, C., & Forsaith, D. (2004). The future of management accounting: a South Australian perspective. Journal of Applied Management Accounting Research, 2(1), 55.