Đang chuẩn bị nút TẢI XUỐNG, xin hãy chờ
Tải xuống
The aim of this research is to examine the current evolutionary stages of management accounting practices (MAPs) in Vietnamese commercial enterprises with reference to the management accounting evolution model proposed by IFAC (1998). In this paper, the questionnaire survey was employed to collect information. We received 81 questionnaires which meets the reliability and the completion requirements, equivalent to 32.4% response rate. We asked the respondents the frequency of their usage on the management accounting practices which were classified into four different stages based on IFAC evolution model. |
