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...