公司治理、经营环境和企业特征对管理会计采用的影响

L. Q. Huynh, A. Duong, T. Nguyễn, Phuc Nguyen, A. Nguyen, Lien Hong Co
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引用次数: 0

摘要

一方面,企业是否采用管理会计是由公司治理决定的;另一方面,这也取决于商业环境和企业特征。然而,到目前为止,从公司治理、商业环境和企业特征到企业采用管理会计的因果关系还没有在越南进行实证研究。本研究旨在探讨公司治理、商业环境和企业特征对企业采用管理会计的同时影响。本研究采用信度分析、探索性因子分析和回归分析对数据进行处理。研究结果表明,公司治理、企业环境和企业特征共同影响企业采用管理会计。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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.
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