TAILIEUCHUNG - The evolution of management accounting practices in Vietnam: A Survey research on Vietnamese food and beverage enterprises

The aim of this study is to examine the current evolutionary stage of management accounting evolution models. In this paper, we focus on Vietnamese food and beverage enterprises because this sector has been considered as the largest in the Vietnamese manufacturing industry for many years. We employ a questionaire survey to study the extent these enterprises have adopted certain traditional and modern management accounting practices and the main characteristics of their costing and product pricing systems. | Vol. 74 No. 4 The Keizai Gaku Annual Report of the Economic Society Tohoku University March 2014 The Evolution of Management Accounting Practices in Vietnam a Survey Research on Vietnamese Food and Beverage Enterprises Nguyen Thi Phuong Dung and Masaaki Aoki Abstract The aim of this study is to examine the current evolutionary stage of management accounting practices in Vietnam a Southeast Asian developing country referring to the management accounting evolution models proposed by IFAC 1998 and Nishimura 2003 . In this paper we focus on Vietnamese food and beverage enterprises because this sector has been considered as the largest in the Vietnamese manufacturing industry for many years. We employ a questionnaire survey to study the extent these enterprises have adopted certain traditional and modern management accounting practices and the main characteristics of their costing and product pricing systems. Our findings show empirical evidence that traditional management accounting practices of initial evolutionary stages are widely adopted in the enterprises. However we find noteworthy evidence that some large Vietnamese food and beverage enterprises have already reached the highest stage of the evolution of management accounting. Thus our study provides main characteristics of costing and product pricing systems in Vietnamese food and beverage enterprises. 1. Introduction Vietnam is a developing country located in Southeast Asia. Since the mid of 1980s Vietnam has carried out economic reforms to transfer from a centrally planned economy to a socialist-oriented market economy. During this transitional period there have been numerous rapid economic and social changes. Privately-owned and foreign-investment enterprises have emerged and the Vietnamese domestic market has become much more competitive than before. Simultaneously Vietnam has been integrated into the global economy. Therefore Vietnamese enterprises need practical management accounting systems to enhance .

• Kế toán - Kiểm toán
• Journa science
• International journal of financial research
• Beverage enterprises
• Vietnamese food
• Accounting practices
• Asian social science
• Kaizen practices
• Vietnamese manufacturing companies
• Renovation policy economy
• Market oriented economy
• Knowledge sharing
• Explicit knowledge
• Tacit knowledge
• Service quality
• Retail industry
• Automobile industry
• Data envelopment analysis
• Vietnamese automobile firms
• Multinomial logit model
• Interest rates
• Monetary policy
• Small and medium sized enterprises
• Lean management
• Lean implementing models
• Market segment selection
• Fuzzy QFD
• Fuzzy TOPSIS
• Non farm opportunities
• Economic growth a
• Value at Risk modelling
• Warsaw Stock Exchange
• Realized volatility
• Social feminist theory
• Liberal feminist theory
• Firm performance
• Rural credit
• Poverty reduction
• Poor household
• Northwest of Vietnam
• Developing countries
• Manufacturing sector
• Trade liberalization
• Export aversion
• Macro environment
• International business management
• Family business
• Convenience store chain
• Asymmetric volatility
• EGARCH model
• VAR model
• volatility spillovers
• Exchange rate variations
• Agricutural exports
• Agricutural market
• Behavioral economics
• Generation Y
• Facebook banking
• Retail banking services
• IT infrastructure
• Online trading system
• Input Output analysis
• Green banking
• Green financing
• SERVPERF model
• Customer satisfaction
• Gini decomposition
• Off farm income
• Ethnic minorities
• Northwest region
• Transitional economy
• Improve employee productivity
• Human resource management
• Environmental performance
• Pollution reduction
• Environmental management system
• Government environmental certificate