Objective: The objective of the article is to gain insight into the role of management accounting systems (MAS) in … small businesses in Vietnam. Research Design & Methods: Data collected from 159 small businesses located in Vietnam are used … evidence of the use of MAS in small businesses located in Vietnam. …

.e. customer orientation and competitor orientation, on the use of management accounting information to enhance firm performance …-level managers working in 279 large companies in Vietnam indicate both customer and competitor orientation have positive effects on … the use of management accounting systems (in terms of broad scope, timeliness, aggregation, and integration). This, in …