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Application scope of strategic management accounting in Vietnamese enterprises

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The article’s general purpose is to estimate the extent to which strategic management accounting (SMA) is implemented in businesses in Vietnam. With data collected from 659 enterprises located in many different regions of the country as well as operating in a large diversity of industries, together with descriptive statistics method, the results of this research prove the fact that the number of businesses which are applying the complete procedure and other technics of strategic management accounting (applying 100% of the described content) is still moderate.
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Application scope of strategic management accounting in Vietnamese enterprises

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