Open AccessEFFECTS OF CORPORATE GOVERNANCE, BUSINESS ENVIRONMENT AND FIRM CHARACTERISTIC ON THE ADOPTION OF MANAGERIAL ACCOUNTING
Author(s) -
Linh Quang Huynh,
Anh Thi Thuy Duong,
Thuy Thi Thanh Nguyen,
Phong Thanh Nguyen,
An Thi My Nguyen,
Lien Hong Co
Publication year - 2019
Publication title -
khoa học
Language(s) - English
Resource type - Journals
ISSN - 1859-4816
DOI - 10.35382/18594816.1.25.2017.113
Subject(s) - corporate governance , business , accounting , business environment , management accounting , business administration , finance
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.