How to cite this paper
Huynh, Q. (2022). Factors influential to the acceptance of managerial accounting tools in Tra Vinh’s small and medium enterprises.Accounting, 8(1), 75-80.
Refrences
Agrawal, A., & Chadha, S. (2005). Corporate governance and accounting scandals. The Journal of Law and Economics, 48(2), 371-406.
Albarracin, D., & Shavitt, S. (2018). Attitudes and attitude change. Annual Review of Psychology, 69, 299-327.
Baumler, J.V. (1971). Defined criteria of performance in organizational control. Administrative Science Quarterly, 16(3), 340-350.
Chenhall, R.H., & Morris, D. (1986). The impact of structure, environment, and interdependence on the perceived usefulness of management accounting systems. Accounting Review, 61(1), 16-35.
Choi, J.W. (2020). Studying “and”: A perspective on studying the interdependence between management control practices. Accounting, Organizations and Society, 86, 101188.
Cinquini, L., Collini, P., Marelli, A., & Tenucci, A. (2008). An exploration of the factors affecting the diffusion of advanced costing techniques: a comparative analysis of two surveys (1996-2005). The 31st Annual Congress of the European Accounting Association Campus of the Erasmus University, Rotterdam, Holland.
Davis, F.D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology. Management Information System Quarterly, 13(3), 319-340.
Doan N.P.A., Nguyen D.T., & Mia L. (2011) Western management accounting practices in Vietnamese enterprises: Adoption and perceived benefits. Pacific Accounting Review, 23(2), 142 – 164.
Duncan, R.B. (1972). Characteristics of organizational environments and perceived environmental uncertainty. Administrative Science Quarterly, 17(3), 313-327.
Etim, E.O. (2019). Management accounting system, perceived environmental uncertainty and corporate performance of the Nigerian breweries sector. Archives of Business Research (ABR), 7(7), 255-268.
Gerdin, J. (2005). The impact of departmental interdependencies and management accounting system use on subunit performance. European Accounting Review, 14(2), 297-327.
Hayes D.C. (1977) Contingency theory of management accounting. The Accounting Review, 52(1), 22-39.
Hoque, Z., & James, W. (2000). Linking balanced scorecard measures to size and market factors: impact on organizational performance. Journal of Management Accounting Research, 12(1), 1-17.
Htay, S. N. N., & Salman, S. A. (2013). Balanced score card approach for Better Shari'ah corporate governance. American Journal of Applied Sciences, 10(12), 1553.
Huynh, Q.L. (2015). Analyzing the role of computerized accounting usefulness with quantile regression. American Journal of Applied Sciences, 12(9), 669-678.
Huynh, Q.L. (2015). The mutual relationship between corporate governance and management accounting: Which occurs first? American Journal of Applied Sciences, 12(6), 403-410.
Huynh, Q.L. (2017). Corporate governance on the corporate characteristics- managerial accounting link. American Journal of Applied Sciences, 14(5), 560-568.
Ibadin, P.O. & Olumhense Imoisili, O. (2010) Organiaztion contexts and management accounting system design: Empirical evidence from Nigeria. International Journal of Current Research, 10, 064-073.
Johnson, H.T., & Kaplan, R.S. (1987). The rise and fall of management accounting. Strategic Finance, 68(7), 22-22.
Jusoh, R. (2010). The influence of perceived environmental uncertainty, firm size, and strategy on multiple performance measures usage. African Journal of Business Management, 4(10), 1972-1984.
Lin, Z.J., & Yu Z. (2002) Responsibility cost control system in China: the Han Dan experience. Asia Pacific Business Review, 9(1), 59-78.
Lucas, M. (1997). Standard costing and its role in today's manufacturing environment. Management Accounting: Magazine for Chartered Management Accountants, 75(4), 32-34.
Mayer, C. (1997). Corporate governance, competition, and performance. Journal of Law and Society, 24(1), 152-176.
Miles, R.E., Snow, C.C., Meyer, A.D., & Coleman Jr.H.J. (1978). Organizational strategy, structure, and process. Academy of Management Review, 3(3), 546-562.
Nair, S. (2017). Factors affecting management accounting practices in Malaysia. International Journal of Business and Management, 12(10), 177-184.
Nunnally, J.C. (1975). Psychometric theory—25 years ago and now. Educational Researcher, 4(10), 7-21.
Nyatichi, V., Iraya, C., Mwangi, M., & Njihia, J. (2020). Corporate governance, firm characteristics and earnings management of companies listed at Nairobi Securities Exchange. DBA Africa Management Review, 10(4), 54-70.
Pfeffer, J., & Leblebici, H. (1973). The effect of competition on some dimensions of organizational structure. Social Forces, 52(2), 268-279.
Salvato, C., & Melin, L. (2008). Creating value across generations in family-controlled businesses: The role of family social capital. Family Business Review, 21(3), 259-276.
Sam, M.F.M., Hoshino, Y., & Tahir M.N.H. (2012). The adoption of computerized accounting system in small medium enterprises in Melaka, Malaysia. International Journal of Business and Management, 7(18), 13-25.
Stephen, R.P. (1990). Organizational theory: Structure, design, and applications. Prentice-Hall, USA.
Sulaiman, M., Ahmad, N.N., & Alwi, N. (2004). Management accounting practices in selected Asian countries: a review of the literature. Managerial Auditing Journal, 19(4), 493-508.
Wu, J., & Boateng, A. (2010). Factors influencing changes in Chinese management accounting practices. Journal of Change Management, 10(3), 315-329.
Yến, T.T., & Nguyên, N.P. (2020). Vai trò của kế toán quản trị trong việc thúc đẩy học tập tổ chức, năng lực đổi mới và kết quả hoạt động kinh doanh ở các doanh nghiệp tại Việt Nam. Tạp chí Nghiên cứu Kinh tế và Kinh doanh Châu Á, 30(5), 61-88 (In Vietnamese)
Yousef, D.A. (2007). Status of yield management in service organizations in the United Arab Emirates: Results of a survey. Journal of Business and Public Affairs, 1(2), 1-9
Albarracin, D., & Shavitt, S. (2018). Attitudes and attitude change. Annual Review of Psychology, 69, 299-327.
Baumler, J.V. (1971). Defined criteria of performance in organizational control. Administrative Science Quarterly, 16(3), 340-350.
Chenhall, R.H., & Morris, D. (1986). The impact of structure, environment, and interdependence on the perceived usefulness of management accounting systems. Accounting Review, 61(1), 16-35.
Choi, J.W. (2020). Studying “and”: A perspective on studying the interdependence between management control practices. Accounting, Organizations and Society, 86, 101188.
Cinquini, L., Collini, P., Marelli, A., & Tenucci, A. (2008). An exploration of the factors affecting the diffusion of advanced costing techniques: a comparative analysis of two surveys (1996-2005). The 31st Annual Congress of the European Accounting Association Campus of the Erasmus University, Rotterdam, Holland.
Davis, F.D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology. Management Information System Quarterly, 13(3), 319-340.
Doan N.P.A., Nguyen D.T., & Mia L. (2011) Western management accounting practices in Vietnamese enterprises: Adoption and perceived benefits. Pacific Accounting Review, 23(2), 142 – 164.
Duncan, R.B. (1972). Characteristics of organizational environments and perceived environmental uncertainty. Administrative Science Quarterly, 17(3), 313-327.
Etim, E.O. (2019). Management accounting system, perceived environmental uncertainty and corporate performance of the Nigerian breweries sector. Archives of Business Research (ABR), 7(7), 255-268.
Gerdin, J. (2005). The impact of departmental interdependencies and management accounting system use on subunit performance. European Accounting Review, 14(2), 297-327.
Hayes D.C. (1977) Contingency theory of management accounting. The Accounting Review, 52(1), 22-39.
Hoque, Z., & James, W. (2000). Linking balanced scorecard measures to size and market factors: impact on organizational performance. Journal of Management Accounting Research, 12(1), 1-17.
Htay, S. N. N., & Salman, S. A. (2013). Balanced score card approach for Better Shari'ah corporate governance. American Journal of Applied Sciences, 10(12), 1553.
Huynh, Q.L. (2015). Analyzing the role of computerized accounting usefulness with quantile regression. American Journal of Applied Sciences, 12(9), 669-678.
Huynh, Q.L. (2015). The mutual relationship between corporate governance and management accounting: Which occurs first? American Journal of Applied Sciences, 12(6), 403-410.
Huynh, Q.L. (2017). Corporate governance on the corporate characteristics- managerial accounting link. American Journal of Applied Sciences, 14(5), 560-568.
Ibadin, P.O. & Olumhense Imoisili, O. (2010) Organiaztion contexts and management accounting system design: Empirical evidence from Nigeria. International Journal of Current Research, 10, 064-073.
Johnson, H.T., & Kaplan, R.S. (1987). The rise and fall of management accounting. Strategic Finance, 68(7), 22-22.
Jusoh, R. (2010). The influence of perceived environmental uncertainty, firm size, and strategy on multiple performance measures usage. African Journal of Business Management, 4(10), 1972-1984.
Lin, Z.J., & Yu Z. (2002) Responsibility cost control system in China: the Han Dan experience. Asia Pacific Business Review, 9(1), 59-78.
Lucas, M. (1997). Standard costing and its role in today's manufacturing environment. Management Accounting: Magazine for Chartered Management Accountants, 75(4), 32-34.
Mayer, C. (1997). Corporate governance, competition, and performance. Journal of Law and Society, 24(1), 152-176.
Miles, R.E., Snow, C.C., Meyer, A.D., & Coleman Jr.H.J. (1978). Organizational strategy, structure, and process. Academy of Management Review, 3(3), 546-562.
Nair, S. (2017). Factors affecting management accounting practices in Malaysia. International Journal of Business and Management, 12(10), 177-184.
Nunnally, J.C. (1975). Psychometric theory—25 years ago and now. Educational Researcher, 4(10), 7-21.
Nyatichi, V., Iraya, C., Mwangi, M., & Njihia, J. (2020). Corporate governance, firm characteristics and earnings management of companies listed at Nairobi Securities Exchange. DBA Africa Management Review, 10(4), 54-70.
Pfeffer, J., & Leblebici, H. (1973). The effect of competition on some dimensions of organizational structure. Social Forces, 52(2), 268-279.
Salvato, C., & Melin, L. (2008). Creating value across generations in family-controlled businesses: The role of family social capital. Family Business Review, 21(3), 259-276.
Sam, M.F.M., Hoshino, Y., & Tahir M.N.H. (2012). The adoption of computerized accounting system in small medium enterprises in Melaka, Malaysia. International Journal of Business and Management, 7(18), 13-25.
Stephen, R.P. (1990). Organizational theory: Structure, design, and applications. Prentice-Hall, USA.
Sulaiman, M., Ahmad, N.N., & Alwi, N. (2004). Management accounting practices in selected Asian countries: a review of the literature. Managerial Auditing Journal, 19(4), 493-508.
Wu, J., & Boateng, A. (2010). Factors influencing changes in Chinese management accounting practices. Journal of Change Management, 10(3), 315-329.
Yến, T.T., & Nguyên, N.P. (2020). Vai trò của kế toán quản trị trong việc thúc đẩy học tập tổ chức, năng lực đổi mới và kết quả hoạt động kinh doanh ở các doanh nghiệp tại Việt Nam. Tạp chí Nghiên cứu Kinh tế và Kinh doanh Châu Á, 30(5), 61-88 (In Vietnamese)
Yousef, D.A. (2007). Status of yield management in service organizations in the United Arab Emirates: Results of a survey. Journal of Business and Public Affairs, 1(2), 1-9