In Vietnam, commercial banks are coping with problems of enhancing internal management and risk control systems. Meanwhile, international integration requirements presses the banks to operate in line with international practices. Building and operating a modern management accounting system is an urgent requirement for Vietnamese commercial banks. At present, there is a severe lack of research on management accounting system in Vietnamese banks. Therefore, the objective of this study is to study the current development of management accounting practices in Vietcombank, one of the leading banks in Vietnam. |
