Some problems of management accounting in small to medium enterprises in Vietnam

Автор: Vu Phuong Thao, Nguyen Ngoc Quan, Fedyunin A.S.

Журнал: Экономика и социум @ekonomika-socium

Рубрика: Основной раздел

Статья в выпуске: 5-1 (72), 2020 года.

Бесплатный доступ

The report addresses the prominent role of MA for small and medium enterprises in general and its practical limitations when applied to these enterprises in Vietnam in particular. By using various methods and realistic surveys at Vietnamese companies, the author has listed a number of reasons for these barriers. Thus, based on the research results, several directions and solutions in order to improve these issues has been proposed.

Accounting, management accounting (ma), small and medium enterprises (smes), vietnam, problems

Короткий адрес: https://sciup.org/140252076

IDR: 140252076

Список литературы Some problems of management accounting in small to medium enterprises in Vietnam

  • Tran T. T. The Development Path of Vietnamese Accounting System // International Journal of Economics and Finance; Vol. 10, No 5. 2018
  • Nguyen T. P. D & Masaaki Aoki. The Revolution of Management Accounting Practice in Vietnam: A survey research in Vietnamese food and beverage enterprise // Annual report of the Economic Society Vol. 74 No. 4. 2014.
  • Akira N. Management Accounting Feed Forward and Asian Perspectives. 2003
  • Doan N. P. A. The Adoption of Western Management Accounting Practices // Griffith Business School. 2012.
  • Pham D. H. Management Accounting Practices in Vietnam: An Empirical Study // AFMJ Vol. 3 No 07. 2018.
  • Kamilah A. & Shafie M. Z. Management Accounting Practices Among SmallAnd Medium Enterprises // The 28th International Business Information Management Association Conference. 2016. URL:(date of treatment 20/4/2020) https://www.academia.edu/32722577/Management_Accounting_Practices_Among_Small_And_Medium_Enterprises
  • Law No. 03/2003/QH11 of June 17, 2003, on accounting // Legislation. 2003. URL:https://vanbanphapluat.co/law-no-03-2003-qh11-of-june-17-2003-on-accounting(date of treatment 20/4/2020)
  • Applying Management Accounting in Entrepreneurs in Vietnam. 2019. URL: http://vaa.net.vn/wp-content/uploads/2019/12/Ap-dung-KTQT-tai-DNVN.pdf(date of treatment 20/4/2020)
  • David J. Cooper &Trevor Hopper Critical Theorising in Management Accounting Research // Handbook of Management Accounting Research. 2006. URL: https://www.researchgate.net/publication/222526000_Critical_Theorising_in_Management_Accounting_Research(date of treatment 20/4/2020)
Еще
Статья научная