Establishing university autonomy in Vietnam

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.

7p viengfa 28-10-2024 1 1   Download

The changes in the economy towards a market-oriented one required autonomy for organizations to be self-responsible. By surveying Vietnam's legal documents, the research identified two approaches to university autonomy: academic approach and financial approach. Preliminary research leads to the belief that university autonomy must be academic autonomy. In order to achieve academic autonomy, all policies must take the importance of novelty in science into consideration

7p capheny 28-02-2020 22 1   Download