... levels and challenges are related to the adoption and utilization of material flow cost accounting in Vietnam, to encourage green productivity. Design/methodology/approach Based on triangulation of public documents at different institutional levels and a set of semi-structured interviews, situational...

...Lan Anh Nguyen; Steven Dellaportas; Gillian Maree Vesty; Van Anh Thi Pham; Lilibeth Jandug; Eva Tsahuridu Purpose This research examines the impact of organisational culture on the ethical judgement and ethical intention of corporate accountants in Vietnam. Design/methodology/approach...

...Padmi Nagirikandalage; Ben Binsardi; Kaouther Kooli; Anh Ngoc Pham 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...