Impact of Intellectual Capital on Strategic Management Accounting Practices in Vietnams Agricultural Enterprises
Author(s)
Thi Hong Van Tran , Thi Quyen Tran , Thi Nhung Truong ,
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Abstract
The organizations with strong level of intellectual capital should have developed management accounting with strategic directions that support such endeavors. In the history of IC accounting research, the focus of empirical studies has always been the direct relationship between intellectual capital components and corporate performance.
Keywords
intellectual capital, strategic management accounting practices
References
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