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Strategic management accounting by public universities in Vietnam: Comparison by organization structure

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10.10.2023

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The study aims to compare the use of strategic management accounting (SMA) by organizational structure (level of autonomy, year of establishment, and student size) of Vietnamese public universities. Survey data was collected from 142 accountants of Vietnamese public higher education institutions through questionnaires and regression analysis using SPSS 22 software.
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Strategic management accounting by public universities in Vietnam: Comparison by organization structure

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