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Linh Quang Huynh
Anh Thi Thuy Duong
Thuy Thi Thanh Nguyen
Phuc Thi Nguyen
An Thi My Nguyen
Lien Hong Co


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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Huynh L, Duong A, Nguyen T, Nguyen P, Nguyen A, Co L. EFFECTS OF CORPORATE GOVERNANCE, BUSINESS ENVIRONMENT AND FIRM CHARACTERISTIC ON THE ADOPTION OF MANAGERIAL ACCOUNTING. journal [Internet]. 19Jun.2019 [cited 10Dec.2023];7(25):1-. Available from: https://journal.tvu.edu.vn/index.php/journal/article/view/113


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