Impact of Strategic Management Accounting Practiceson Corporate Performance in Vietnamese Agricultural Enterprises

Author(s)

Thi Hong Van Tran , Thi Quyen Tran , Thi Nhung Truong ,

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Volume 10 - January 2021 (01)

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

corporate performance, intellectual capital, strategic management accounting practices, Vietnamese agricultural enterprises

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