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How to cite this paper
APA: Nguyen, N., Nguyen, T., Chu, T., Nguyen, D & Nguyen, T. (2019). Factors affecting the application of management accounting in small and medium enterprises in Hanoi, Vietnam. Management Science Letters, 9(12), 2039-2050.
Chicago/Turabian: Nguyen, N., Nguyen, T., Chu, T., Nguyen, D & Nguyen, T. 2019. "Factors affecting the application of management accounting in small and medium enterprises in Hanoi, Vietnam." Management Science Letters 9, no. 12 (2019): 2039-2050.
AMA: Nguyen, N., Nguyen, T., Chu, T., Nguyen, D & Nguyen, T. Factors affecting the application of management accounting in small and medium enterprises in Hanoi, Vietnam. Management Science Letters. 2019;9(12):2039-2050.
References
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Abdul-Rahman, I. K., Omar, N., & Taylor, D. W. (2002), The migration of a government trading en-terprise's accounting system during privatisation with reference to Japanese management account-ing, Asian Review of Accounting, 10(1), 22-48.
Abdel-Kader, M., & Luther, R. (2006). Management accounting practices in the British food and drinks industry. British Food Journal, 108(5), 336-357.
Abdel-Kader, M., & Luther, R. (2008). The impact of firm characteristics on management accounting practices: A UK-based empirical analysis. The British Accounting Review, 40(1), 2-27.
Ahmad, K. (2012). The use of management accounting practices in Malaysian SMEs.
Albright, T. L., & Lee, T. A. (1995). A case study of the organizational effects of accounting infor-mation within a manufacturing environment. Advances in Management Accounting, 4, 27-43.
Anderson, S. W., & Young, S. M. (2001). Implementing management innovations. Kluwer Academic Publishers, Massachusetts.
Andon, P., Baxter, J., & Chua, W. F. (2007). Accounting change as relational drifting: A field study of experiments with performance measurement. Management Accounting Research, 18(2), 273-308.
Askarany, D., & Smith, M. (2008). Diffusion of innovation and business size: A longitudinal study of PACIA, Managerial Auditing Journal, 23(9), 900-916.
Bhimani, A., (2002). Management Accounting and Organizational Excellence. Management Press International LTD, United Kingdom.
Baines, A., & Langfield-Smith, K. (2003), Antecedents to management accounting change: a struc-tural equation approach, Accounting, Organizations and Society, 28(7,8), 675-698.
Bhattacharya, M. (2002). Industrial concentration and competition in Malaysian manufacturing, Ap-plied Economics, 34(17), 2127-2141.
Burns, J., Ezzamel, M., & Scapens, R. W. (1999). Management accounting change in the UK, Man-agement Accounting, 77(3), 28- 30.
Burns, J., & Scapens, R. W. (2000). Conceptualizing management accounting change: An institution-al framework. Management Accounting Research, 11(1) 3-25.
Burns, J., & Vaivio, J. (2001). Management accounting change. Management Accounting Research, 12(4), 389-402.
Bruggeman, W., Slagmulder, R., & Waeytens, D. (1996). Management accounting: the Belgian expe-rience. In Management Accounting: European Perspectives (pp. 1-30). Oxford University Press.
Chenhall, R. H. (2003). Management control systems design within its organizational context: find-ings from contingency-based research and directions for the future. Accounting, organizations and society, 28(2-3), 127-168.
Chenhall, R. H., & Euske, K. J. (2007). The role of management control systems in planned organiza-tional change: An analysis of two organizations. Accounting, Organizations and Society, 32(7-8), 601-637.
Chenhall, R. H., & Langfield-Smith, K. (2003). Performance measurement and reward systems, trust, and strategic change. Journal of management accounting research, 15(1), 117-143.
Choe, J. M. (2004). Impact of management accounting information and AMT on organizational per-formance. Journal of Information Technology, 19(3), 203-214.
Clay Dibrell, C., & Miller, T. R. (2002). Organization design: the continuing influence of information technology. Management Decision, 40(6), 620-627.
Drury, C., & Tayles, M. (1995). Issues arising from surveys of management accounting prac-tice. Management Accounting Research, 6(3), 267-280.
Ezzamel, M., Robson, K., Stapleton, P., & McLean, C. (2007). Discourse and institutional change:‘Giving accounts’ and accountability. Management Accounting Research, 18(2), 150-171.
Flacke, K., & Segbers, K. (2005). Does managerial accounting follow entrepreneurial characteris-tics? Results of an empirical analysis of German SME (No. 8-1). Arbeitspapier, Lehrstuhl für Be-triebswirtschaftslehre, insb. Controlling, Westfälische Wilhelms-Universität Münster.
Haldma, T., & Lääts, K. (2002). Contingencies influencing the management accounting practices of Estonian manufacturing companies. Management Accounting Research, 13(4), 379-400.
Hutaibat, A.K., (2005). Management Accounting Practices in Jordan – A Contingency Approach. Ph.D thesis. University of Bristol, United Kingdom.
Hyvönen, J. (2007). Strategy, performance measurement techniques and information technology of the firm and their links to organizational performance. Management Accounting Research, 18(3), 343-366.
Hoque, Z. (2005). Linking environmental uncertainty to non-financial performance measures and per-formance: a research note. The British Accounting Review, 37(4), 471-481.
Horngren, C., Sundem, G., Stratton, W., Burgstahler, D., & Schatzberg, J. (2007). Introduction to Management Accounting (14th ed.), Pearson Prentice Hall, New Jersey.
Ismail, N. A., & King, M. (2014). Factors influencing the alignment of accounting information sys-tems in small and medium sized Malaysian manufacturing firms. Journal of Information Systems and Small Business, 1(1-2), 1-20.
Kaplan, R. S., & Norton, D. P. (1996). The Balance Scorecard: Translating Strategy into Action. Har-vard Business School Publishing, Boston.
Kober, R., Ng, J., & Paul, B. J. (2007). The interrelationship between management control mecha-nisms and strategy. Management Accounting Research, 18(4), 425-452.
Laitinen, E. K. (2001). Management accounting change in small technology companies: towards a mathematical model of the technology firm. Management Accounting Research, 12(4), 507-541.
Laitinen, E. K. (2003). Future-based management accounting: a new approach with survey evi-dence. Critical Perspectives on Accounting, 14(3), 293-323.
Laitinen, E. K. (2006). Explaining management accounting change: evidence from Fin-land. International Journal of Accounting, Auditing and Performance Evaluation, 3(2), 252-281.
Ling-yee, L., & Ogunmokun, G. O. (2008). An empirical study of manufacturing flexibility of export-ing firms in China: how do strategic and organizational contexts matter?. Industrial Marketing Management, 37(6), 738-751.
Luther, R. G., & Longden, S. (2001). Management accounting in companies adapting to structural change and volatility in transition economies: a South African study. Management Accounting Re-search, 12(3), 299-320.
Matt, B., Chenhall, R. H., & Euske, K. J. (2007), Management control systems as a tool for planned organizational change, Cost Management, 21(5), 15-25.
McChlery, S., & Rolfe, T. (2004). University costing systems: a case study on value manage-ment. Journal of Finance and Management in Public Services, 1(4), 67-87.
Moores, K., & Yuen, S. (2001). Management accounting systems and organizational configuration: a life-cycle perspective. Accounting, Organizations and Society, 26(4-5), 351-389.
Pierce, B. & O‘Dea, T. (1998). Management accounting practices in Ireland – The preparers’ per-spective. Research Paper Series Paper. 34.
Reid, M. L., & Roitberg, B. D. (1995). Effects of body size on investment in individual broods by male pine engravers (Coleoptera: Scolytidae). Canadian Journal of Zoology, 73(8), 1396-1401.
Scarbrough, P., Nanni Jr, A. J., & Sakurai, M. (1991). Japanese management accounting practices and the effects of assembly and process automation. Management Accounting Research, 2(1), 27-46.
Tuan Mat, T. (2010). Management accounting and organizational change: impact of alignment of management accounting system, structure and strategy on performance.
Waweru, N. M., Hoque, Z., & Uliana, E. (2004), Management Accounting Change in South Africa, Accounting, Auditing and Accountability Journal, 17(5), 675-704.
Abdul-Rahman, I. K., Omar, N., & Taylor, D. W. (2002), The migration of a government trading en-terprise's accounting system during privatisation with reference to Japanese management account-ing, Asian Review of Accounting, 10(1), 22-48.
Abdel-Kader, M., & Luther, R. (2006). Management accounting practices in the British food and drinks industry. British Food Journal, 108(5), 336-357.
Abdel-Kader, M., & Luther, R. (2008). The impact of firm characteristics on management accounting practices: A UK-based empirical analysis. The British Accounting Review, 40(1), 2-27.
Ahmad, K. (2012). The use of management accounting practices in Malaysian SMEs.
Albright, T. L., & Lee, T. A. (1995). A case study of the organizational effects of accounting infor-mation within a manufacturing environment. Advances in Management Accounting, 4, 27-43.
Anderson, S. W., & Young, S. M. (2001). Implementing management innovations. Kluwer Academic Publishers, Massachusetts.
Andon, P., Baxter, J., & Chua, W. F. (2007). Accounting change as relational drifting: A field study of experiments with performance measurement. Management Accounting Research, 18(2), 273-308.
Askarany, D., & Smith, M. (2008). Diffusion of innovation and business size: A longitudinal study of PACIA, Managerial Auditing Journal, 23(9), 900-916.
Bhimani, A., (2002). Management Accounting and Organizational Excellence. Management Press International LTD, United Kingdom.
Baines, A., & Langfield-Smith, K. (2003), Antecedents to management accounting change: a struc-tural equation approach, Accounting, Organizations and Society, 28(7,8), 675-698.
Bhattacharya, M. (2002). Industrial concentration and competition in Malaysian manufacturing, Ap-plied Economics, 34(17), 2127-2141.
Burns, J., Ezzamel, M., & Scapens, R. W. (1999). Management accounting change in the UK, Man-agement Accounting, 77(3), 28- 30.
Burns, J., & Scapens, R. W. (2000). Conceptualizing management accounting change: An institution-al framework. Management Accounting Research, 11(1) 3-25.
Burns, J., & Vaivio, J. (2001). Management accounting change. Management Accounting Research, 12(4), 389-402.
Bruggeman, W., Slagmulder, R., & Waeytens, D. (1996). Management accounting: the Belgian expe-rience. In Management Accounting: European Perspectives (pp. 1-30). Oxford University Press.
Chenhall, R. H. (2003). Management control systems design within its organizational context: find-ings from contingency-based research and directions for the future. Accounting, organizations and society, 28(2-3), 127-168.
Chenhall, R. H., & Euske, K. J. (2007). The role of management control systems in planned organiza-tional change: An analysis of two organizations. Accounting, Organizations and Society, 32(7-8), 601-637.
Chenhall, R. H., & Langfield-Smith, K. (2003). Performance measurement and reward systems, trust, and strategic change. Journal of management accounting research, 15(1), 117-143.
Choe, J. M. (2004). Impact of management accounting information and AMT on organizational per-formance. Journal of Information Technology, 19(3), 203-214.
Clay Dibrell, C., & Miller, T. R. (2002). Organization design: the continuing influence of information technology. Management Decision, 40(6), 620-627.
Drury, C., & Tayles, M. (1995). Issues arising from surveys of management accounting prac-tice. Management Accounting Research, 6(3), 267-280.
Ezzamel, M., Robson, K., Stapleton, P., & McLean, C. (2007). Discourse and institutional change:‘Giving accounts’ and accountability. Management Accounting Research, 18(2), 150-171.
Flacke, K., & Segbers, K. (2005). Does managerial accounting follow entrepreneurial characteris-tics? Results of an empirical analysis of German SME (No. 8-1). Arbeitspapier, Lehrstuhl für Be-triebswirtschaftslehre, insb. Controlling, Westfälische Wilhelms-Universität Münster.
Haldma, T., & Lääts, K. (2002). Contingencies influencing the management accounting practices of Estonian manufacturing companies. Management Accounting Research, 13(4), 379-400.
Hutaibat, A.K., (2005). Management Accounting Practices in Jordan – A Contingency Approach. Ph.D thesis. University of Bristol, United Kingdom.
Hyvönen, J. (2007). Strategy, performance measurement techniques and information technology of the firm and their links to organizational performance. Management Accounting Research, 18(3), 343-366.
Hoque, Z. (2005). Linking environmental uncertainty to non-financial performance measures and per-formance: a research note. The British Accounting Review, 37(4), 471-481.
Horngren, C., Sundem, G., Stratton, W., Burgstahler, D., & Schatzberg, J. (2007). Introduction to Management Accounting (14th ed.), Pearson Prentice Hall, New Jersey.
Ismail, N. A., & King, M. (2014). Factors influencing the alignment of accounting information sys-tems in small and medium sized Malaysian manufacturing firms. Journal of Information Systems and Small Business, 1(1-2), 1-20.
Kaplan, R. S., & Norton, D. P. (1996). The Balance Scorecard: Translating Strategy into Action. Har-vard Business School Publishing, Boston.
Kober, R., Ng, J., & Paul, B. J. (2007). The interrelationship between management control mecha-nisms and strategy. Management Accounting Research, 18(4), 425-452.
Laitinen, E. K. (2001). Management accounting change in small technology companies: towards a mathematical model of the technology firm. Management Accounting Research, 12(4), 507-541.
Laitinen, E. K. (2003). Future-based management accounting: a new approach with survey evi-dence. Critical Perspectives on Accounting, 14(3), 293-323.
Laitinen, E. K. (2006). Explaining management accounting change: evidence from Fin-land. International Journal of Accounting, Auditing and Performance Evaluation, 3(2), 252-281.
Ling-yee, L., & Ogunmokun, G. O. (2008). An empirical study of manufacturing flexibility of export-ing firms in China: how do strategic and organizational contexts matter?. Industrial Marketing Management, 37(6), 738-751.
Luther, R. G., & Longden, S. (2001). Management accounting in companies adapting to structural change and volatility in transition economies: a South African study. Management Accounting Re-search, 12(3), 299-320.
Matt, B., Chenhall, R. H., & Euske, K. J. (2007), Management control systems as a tool for planned organizational change, Cost Management, 21(5), 15-25.
McChlery, S., & Rolfe, T. (2004). University costing systems: a case study on value manage-ment. Journal of Finance and Management in Public Services, 1(4), 67-87.
Moores, K., & Yuen, S. (2001). Management accounting systems and organizational configuration: a life-cycle perspective. Accounting, Organizations and Society, 26(4-5), 351-389.
Pierce, B. & O‘Dea, T. (1998). Management accounting practices in Ireland – The preparers’ per-spective. Research Paper Series Paper. 34.
Reid, M. L., & Roitberg, B. D. (1995). Effects of body size on investment in individual broods by male pine engravers (Coleoptera: Scolytidae). Canadian Journal of Zoology, 73(8), 1396-1401.
Scarbrough, P., Nanni Jr, A. J., & Sakurai, M. (1991). Japanese management accounting practices and the effects of assembly and process automation. Management Accounting Research, 2(1), 27-46.
Tuan Mat, T. (2010). Management accounting and organizational change: impact of alignment of management accounting system, structure and strategy on performance.
Waweru, N. M., Hoque, Z., & Uliana, E. (2004), Management Accounting Change in South Africa, Accounting, Auditing and Accountability Journal, 17(5), 675-704.