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Impacts of contingency factors on the application of strategic management accounting in Vietnamese manufacturing enterprises

Thu Hien Nguyen; Nguyen Tung Dao; Nguyen Tuan Anh; Cong … - In: Cogent business & management 10 (2023) 2, pp. 1-28

Based on contingency theory in the study of strategic management accounting, this study examines the internal and external contingencies of the organization that affect the application of strategic management accounting (SMA) in Vietnamese manufacturing enterprises. Using qualitative and...

Persistent link: https://www.econbiz.de/10014504818

Factors affecting the professional skepticism of independent auditors in Viet Nam

Ta Thu Trang; Doan Thanh Nga; Pham Duc Cuong; Hoai Nam Tran - In: Cogent business & management 9 (2022) 1, pp. 1-18

The study investigates the key factors affecting the professional skepticism of independent auditors in Vietnam. The factors that are studied in this research include knowledge and experience, workload, time pressure, and incentives that affect professional skepticism of independent auditors....

Persistent link: https://www.econbiz.de/10014429043

Human resource accounting disclosure among listed companies in Vietnam : an empirical study

Pham Duc Hieu; Thi Huyen Chu; Thi Bich Ngoc Hoang; Lai … - In: Cogent business & management 9 (2022) 1, pp. 1-15

This study examines the association between corporate attributes and human resource accounting disclosures of non-financial companies listed on the Vietnam Stock Exchange. Data were obtained from the annual reports of 80 selected companies for the period 2016-2018. Content analysis was also...

Persistent link: https://www.econbiz.de/10014429197

Factors affecting the implementation of environmental management accounting : a case study of pulp and paper manufacturing enterprises in Vietnam

Thu Hien Nguyen - In: Cogent business & management 9 (2022) 1, pp. 1-22

Vietnam's pulp and paper industry has contributed significantly to socio-economic growth but is also one of the industries with a very high risk of environmental pollution. Stems from the goal of economic growth coupled with environmental protection operations in Vietnam, this study examines the...

Persistent link: https://www.econbiz.de/10014443585

Students' perception of the auditing profession in Vietnam : the effect of proximity and knowledge on auditors' stereotype

Ngoc Tran Thanh Thuy; Trương Thị Hạnh Dung; Minh … - In: Cogent business & management 9 (2022) 1, pp. 1-25

The purpose of this study was to determine the relationship between the proximity, knowledge as well as the source of knowledge about the profession and students' perception of the auditing profession in Vietnam. The data is collected using quantitative techniques based on a questionnaire survey...

Persistent link: https://www.econbiz.de/10014444836

Determinants of small and medium-sized enterprises performance : the evidence from Vietnam

Nguyen Kim Quoc Trung - In: Cogent business & management 8 (2021) 1, pp. 1-26

"Generalized Method of Moments"-GMM) to investigate six statistically significant variables positively affecting SMEs’ performance … consider the leverage ratio as a tool to improve SMEs’ performance, and national governance quality is a mechanism to enhance …

Persistent link: https://www.econbiz.de/10012629675

Board of directors characteristics affect commercial banks' performance : evidence in Vietnam

Nguyen Kim Quoc Trung - In: Cogent business & management 9 (2022) 1, pp. 1-33

This study aims to identify the board of directors' characteristics affecting commercial banks' performance in Vietnam … on the stock market. The author explores the board of director characteristics affecting banks' performance in Vietnam on … statistically significant factors that involve the BOD's characteristics affect banks' performance, namely board size, nationality …

Persistent link: https://www.econbiz.de/10014429072

How does transformational leadership influence on the performance of public service organizations in a developing country? : the interventional roles of NPM cultural orientations

Thao Hong Phuong Chau; Yen Thi Tran; Truc Dinh Le - In: Cogent business & management 9 (2022) 1, pp. 1-25

transformational leadership impacts the performance of public organizations via NPM cultural orientations. Research data is collected … impact on the performance of public organizations; (2) Results-oriented culture mediates the relationship between … transformational leadership and organizational performance; (3) Innovation-oriented culture doesn't mediate the relationship between …

Persistent link: https://www.econbiz.de/10014443567

The impact of the performance measurement system on the organizational performance of the public sector in a transition economy : is public accountability a missing link?

Yen Thi Tran; Nguyen Phong Nguyen - In: Cogent business & management 7 (2020) 1, pp. 1-17

The performance measurement system (PMS) in the public sector has attracted the attention of many researchers around … role of public accountability in the relationship between PMS and organizational performance in Vietnam’s public sector … between PMS and organizational performance. These results provide some theoretical and administrative implications for public …

Persistent link: https://www.econbiz.de/10012626577

The moderating role of income diversification on the relationship between intellectual capital and bank performance evidence from Viet Nam

Nguyen, Dat T.; Tu Dq Le; Tran Hung Son - In: Cogent business & management 10 (2023) 1, pp. 1-19

performance in Vietnamese commercial banks period 2007-2020 using the system generalised method of moments (GMM)." The results … employed efficiency (CEE), and "structural capital efficiency (SCE)) have positive effects on bank performance. Second, the … study examines that income diversification (ID) has a negative and considerable impact on bank performance. Finally, the …

Persistent link: https://www.econbiz.de/10014468683