Western management accounting practices in Vietnamese enterprises: adoption and perceived benefits

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Title Western management accounting practices in Vietnamese enterprises: adoption and perceived benefits
Author Anh, Doan Ngoc Phi; Nguyen, Tom; Mia, Lokman
Journal Name Pacific Accounting Review
Editor Profs. Boyle, Bradburry, Hooks, Rahman
Year Published 2011
Place of publication United Kingdom
Publisher Emerald
Abstract Purpose – This study aims to examine the experiences of Vietnamese enterprises with respect to the adoption and benefits of Western management accounting practices (MAPs) during a period when the economy was in transition toward a more market-oriented system. Design/methodology/approach – Questionnaire responses were obtained from the head or vice-head of the accounting department in 181 enterprises, and follow-up interviews conducted with 20 of the respondents. The responses were analysed with simple statistical tests and ANOVA. Findings – Two of the key findings are in line with results reported previously for other countries: adoption rates for “traditional” Western MAPs are higher than for “contemporary” ones; and state-owned enterprises tend to exhibit lower adoption rates than other enterprises. A third key finding represents new insight, but it may be applicable to only Vietnam (and possibly a limited number of other transition economies). This third finding arises from our identification of a group of Western MAPs which closely resemble the type of accounting and planning activities routinely undertaken under the former central planning (CP) system. These CP-compatible MAPs are adopted far more widely (even at present) than are other MAPs. Overall, the findings are broadly consistent with the diffusion of innovation theory. Originality/value – This study examines the Western MAP adoption experiences of a developing economy in transition, one which has received relatively little attention in the MA literature to date.
Peer Reviewed Yes
Published Yes
Alternative URI http://dx.doi.org/10.1108/01140581111163971
Volume 23
Issue Number 2
Edition 2011
Page from 142
Page to 164
ISSN 0114-0582
Date Accessioned 2012-01-10; 2012-02-13T05:11:00Z
Faculty Griffith Business School
Subject Management Accounting
URI http://hdl.handle.net/10072/42500
Publication Type Journal Articles (Refereed Article)
Publication Type Code c1

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