L. Q. Huynh, A. Duong, T. Nguyễn, Phuc Nguyen, A. Nguyen, Lien Hong Co
{"title":"公司治理、经营环境和企业特征对管理会计采用的影响","authors":"L. Q. Huynh, A. Duong, T. Nguyễn, Phuc Nguyen, A. Nguyen, Lien Hong Co","doi":"10.35382/18594816.1.25.2017.113","DOIUrl":null,"url":null,"abstract":"On the one hand, the adoption of managerial accounting in business is determined by corporate governance; on the other hand, it is also dependent on business environment and firm characteristic. Nonetheless, so far the causal relationships from corporate governance, business environment and firm characteristic to the adoption of managerial accounting in business have not been empirically explored in Vietnam. This research is conducted to investigate the simultaneous effects of corporate governance, business environment and firm characteristic on the adoption of managerial accounting in business. This study employs reliability analysis, exploratory factor analysis and regression analysis to deal with the data. The findings indicate that, corporate governance, business environment and firm characteristic concurrently affect the adoption of managerial accounting in business.","PeriodicalId":21692,"journal":{"name":"Scientific Journal of Tra Vinh University","volume":null,"pages":null},"PeriodicalIF":0.0000,"publicationDate":"2019-06-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"EFFECTS OF CORPORATE GOVERNANCE, BUSINESS ENVIRONMENT AND FIRM CHARACTERISTIC ON THE ADOPTION OF MANAGERIAL ACCOUNTING\",\"authors\":\"L. Q. Huynh, A. Duong, T. Nguyễn, Phuc Nguyen, A. Nguyen, Lien Hong Co\",\"doi\":\"10.35382/18594816.1.25.2017.113\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"On the one hand, the adoption of managerial accounting in business is determined by corporate governance; on the other hand, it is also dependent on business environment and firm characteristic. Nonetheless, so far the causal relationships from corporate governance, business environment and firm characteristic to the adoption of managerial accounting in business have not been empirically explored in Vietnam. This research is conducted to investigate the simultaneous effects of corporate governance, business environment and firm characteristic on the adoption of managerial accounting in business. This study employs reliability analysis, exploratory factor analysis and regression analysis to deal with the data. The findings indicate that, corporate governance, business environment and firm characteristic concurrently affect the adoption of managerial accounting in business.\",\"PeriodicalId\":21692,\"journal\":{\"name\":\"Scientific Journal of Tra Vinh University\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2019-06-19\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Scientific Journal of Tra Vinh University\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.35382/18594816.1.25.2017.113\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Scientific Journal of Tra Vinh University","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.35382/18594816.1.25.2017.113","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
EFFECTS OF CORPORATE GOVERNANCE, BUSINESS ENVIRONMENT AND FIRM CHARACTERISTIC ON THE ADOPTION OF MANAGERIAL ACCOUNTING
On the one hand, the adoption of managerial accounting in business is determined by corporate governance; on the other hand, it is also dependent on business environment and firm characteristic. Nonetheless, so far the causal relationships from corporate governance, business environment and firm characteristic to the adoption of managerial accounting in business have not been empirically explored in Vietnam. This research is conducted to investigate the simultaneous effects of corporate governance, business environment and firm characteristic on the adoption of managerial accounting in business. This study employs reliability analysis, exploratory factor analysis and regression analysis to deal with the data. The findings indicate that, corporate governance, business environment and firm characteristic concurrently affect the adoption of managerial accounting in business.