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The resistance in management accounting practices towards a neoliberal economy
Nagirikandalage, Padmi Binsardi, Ben Kooli, Kaouther Anh Ngoc Pham
Nagirikandalage, Padmi
Binsardi, Ben
Kooli, Kaouther
Anh Ngoc Pham
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EPub Date
Publication Date
2020-11-30
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Abstract
Purpose – The purpose of this study is to investigate the resistance in management accounting practices
(MAPs) in a developing economy in the manufacturing and service sectors in Vietnam.
Design/methodology/approach – Data collection was carried out using survey questionnaires in
Vietnamese language. The questionnaires were distributed to selected respondents from the manufacturing
and service organisations in Vietnam. Textual structuralism was used to analyse different categories of data,
i.e. survey questionnaires, photos and qualitative texts obtained from the literature.
Findings –The findings indicate that the usage of MAPs is more prevalent in the manufacturing sector than in
the service sector. In addition, various traditional and contemporary MAPs are being used concurrently in
Vietnam, which challenges the classical twofold dichotomy between mere socialism and mere neoliberalism.
Research limitations/implications – The textual and photographic structuralism is used in this study to
analyse primary data (geography and society and time) in a static setting. Hence, it does not analyse the
research phenomena in a dynamic equilibrium setting to view the development of the research phenomena over
time. Further research could expand data collection to include longitudinal and dynamic settings.
Practical implications – MAPs can be implemented in economic systems ranging from command to
capitalist systems. Although most countries in the world follow a mixed economic system, specific MAPs could
be designed for a transitional economic system such as that of Vietnam. This affects both theorists and
practitioners in Vietnam applying sustainable MAPs to boost a country’s competitiveness during transition.
Originality/value – This study expands understanding of the conformity of MAPs in relation to economic
systems under the Communist Party of Vietnam (CPV) – the ruling party of the Socialist Republic of Vietnam.
Understanding the differences in the way these MAPs are utilised constitutes an essential area of the
accounting discipline to advance MAPs in Vietnamese enterprises and progress theoretical development of
sustainable MAPs.
Citation
Nagirikandalage, P., Binsardi, B., Kooli, K. & Anh Ngoc Pham (2020). The resistance in management accounting practices towards a neoliberal economy. Accounting, Auditing & Accountability Journal, 34(3), 616-650. https://doi.org/10.1108/AAAJ-12-2018-3793
Publisher
Emerald
Journal
Accounting, Auditing and Accountability Journal
Research Unit
DOI
10.1108/AAAJ-12-2018-3793
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PubMed Central ID
Type
Article
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Description
Series/Report no.
ISSN
0951-3574