Thu Hien Nguyen; Nguyen Tung Dao; Nguyen Tuan Anh; Cong … - In: Cogent business & management 10 (2023) 2, pp. 1-28
external contingencies of the organization that affect the application of strategic management accounting (SMA) in Vietnamese … relationship between the contingency factors and the application of SMA. Regression analysis results show that contingencies such …'s technology, business strategy, and perception of market instability positively influence the application of SMA in Vietnamese …