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Challenges and Determinants of Management Accounting in Non-Public Higher Education Institutions

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  • Dao Ngoc Ha

Abstract

This study analyzes the factors affecting management accounting systems (MAS) in non-public universities in Vietnam, in the context of higher education autonomy and international integration. Based on a survey of 210 managers and accountants, the SEM model indicates that legal-regulatory frameworks and accountants' competence exert the strongest influence, followed by organizational culture and technology adoption, while competitive pressure has only a limited effect. These findings reinforce institutional theory and the resource-based view, while providing important empirical evidence for the higher education context. The results suggest policy implications for the government, non-public universities, and professional associations in improving MAS towards financial transparency, enhanced governance capacity, and sustainable competitiveness.

Suggested Citation

  • Dao Ngoc Ha, 2025. "Challenges and Determinants of Management Accounting in Non-Public Higher Education Institutions," Business and Economic Research, Macrothink Institute, vol. 15(4), pages 129-137, December.
    • Handle: RePEc:mth:ber888:v:15:y:2025:i:4:p:129-137
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    References listed on IDEAS

    as
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    More about this item

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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