Impact of Intellectual Capital on Strategic Management Accounting Practices in Vietnams Agricultural Enterprises

The organizations with strong level of intellectual capital should have developed management accounting with strategic directions that support such endeavors. In the history of IC accounting research, the focus of empirical studies has always been the direct relationship between intellectual capital components and corporate performance.

Related Organizations

University of Economics and Law
Viet Nam

Keywords

intellectual capital, strategic management accounting practices

Impact byBIP!

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