Please use this identifier to cite or link to this item:
https://elib.vku.udn.vn/handle/123456789/3225| Title: | Management Accounting Practices and Firm Performance: Evidence from Textile Industry of Vietnam |
| Authors: | Nguyen, Thi Kim Ngoc Truong, Hoang Tu Nhi Nguyen, Thi Cam Van Huynh, Thi Kim Ha Truong, Ba Thanh |
| Keywords: | Firm Performance Management Accounting Practices PLS-SEM Textile industry Vietnam |
| Issue Date: | Nov-2022 |
| Publisher: | Nationnal Economics University Publishing House |
| Abstract: | This study investigates the relationship between management accounting practices and firm performance of Textile firms in Vietnam. We collect 216 questionnaires by using an online survey approach to evaluate the proposed theoretical model based on structural equation modelling. We find that the extent of adoption of MAPs has a positive effect on firm performance. Particularly, we find that MAPs increase the financial firm performance, as well as non-financial firm performance. These findings present useful insight to understand management accounting practices in an emerging market context, such as Vietnam. |
| Description: | The 5th International Conference on Finance, Accounting and Auditing (ICFAA 2022); pp: 57-67. |
| URI: | http://elib.vku.udn.vn/handle/123456789/3225 |
| Appears in Collections: | NĂM 2022 |
Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.