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Barriers of the Management Accounting Application: The Case of Vietnamese Public Universities

Author

Listed:
  • Oanh Thi Tu LE
  • Trang Thi Huyen VU
  • Phong Thi Thu TRAN

Abstract

Purpose: This study investigated barriers of the management accounting application in Vietnamese public universities. In line with the trend of rapid transformation in higher education, Vietnamese public universities have gradually been given autonomy in their operations, shifting from being managed by the government to operating more independently. Design/Methodology/Approach: Data for this research were collected through surveying 53 Vietnamese public universities on a 5-point Likert scale, using SPSS software with descriptive statistics, analysis, and comparison to achieve research objectives. Findings: The research results show that there are barriers to the application of management accounting in Vietnamese public universities: (i) Documents guiding the implementation of management accounting, (ii) Awareness of university managers about the role of management accounting, (iii) Human personnel in charge of management accounting, and (iv) Accounting management software. Practical Implications: These findings not only help managers to assess the impact of barriers in applying management accounting but also provide solutions for managers to enhance management accounting, contributing to the provision of quality accounting information in Vietnamese public universities. Originality/Value: The application of management accounting helps public universities better utilize the information for decision making and ensure operational efficiency and quality of training.

Suggested Citation

  • Oanh Thi Tu LE & Trang Thi Huyen VU & Phong Thi Thu TRAN, 2020. "Barriers of the Management Accounting Application: The Case of Vietnamese Public Universities," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(2), pages 420-432.
    • Handle: RePEc:ers:ijebaa:v:viii:y:2020:i:2:p:420-432
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    References listed on IDEAS

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    1. Philip Owino & John C. Munene & Joseph M. Ntayi, 2016. "Does responsibility accounting in public universities matter?," Cogent Business & Management, Taylor & Francis Journals, vol. 3(1), pages 1254838-125, December.
    2. Eman AL-Hawari & Mahmoud Nassar, 2017. "The Factors Affecting the Different Management Accounting Practices in Small and Medium Sized Enterprises in Jordan," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 7(12), pages 970-978, December.
    3. Abdulaziz Tahar & Karim Ménacère, 2013. "Management accounting practices in the public sector of developing countries," African Journal of Accounting, Auditing and Finance, Inderscience Enterprises Ltd, vol. 2(2), pages 128-145.
    4. Marc Bollecker, 2016. "The adoption of management accounting at university: the presence of internal cleavages in a contradictory institutional demands context [L’adoption de la comptabilité de gestion à l’université : l," Post-Print hal-01445046, HAL.
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      Keywords

      Autonomy; barrier; management accounting application; Vietnamese public universities.;
      All these keywords.

      JEL classification:

      • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
      • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
      • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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