Topic: "Completing organization of management accounting information system in cement manufacturing enterprises in the North of Central Vietnam"
Major: Accounting; Code: 62.34.03.01
1. Prof. Dr. Doan Xuan Tien;
2. Nguyen Thi Huong, PhD.
Dissertation assessment committee including 7 members:
- Assoc. Prof. Dr. Nguyen Vu Viet (chairman)
- Assoc. Prof. Dr. Dang Van Thanh (Reviewer 1)
- Assoc. Prof. Dr. Luu Duc Tuyen (Reviewer 2)
- Assoc. Prof. Dr. Nguyen Huu Anh ( Reviewer 3)
- Assoc. Prof. Dr. Mai Ngoc Anh (Secretary)
- Assoc. Prof. Dr. Doan Van Anh (Member)
- Hoang Van Ninh (Member)
Dissertation defense result: 7/7 members approved the dissertation
Contributions of the dissertation:
- The dissertation has generalized logically fundamental theory on the organization of management accounting information system in enterprises with the operation of Enterprise resource planning (ERP) based on system theory and organization. The dissertation was originated from the study of business management system, management information systems linked to the role and function of accounting to meet the information needs of management at all levels in the implementation of business governance objectives.
- The dissertation has studied the experiences of other countries in the world, typically the United States, France, Japan and China, thus drawn valuable lessons for Vietnamese businesses in the organization of information systems of management accounting.
- By qualitative research, a combination of comprehensive appropriate research methods in both the joint venture under the Vicem group and the private sector. The dissertation has outlined the current situation of organization of management accounting information system, analyzed and found inadequacies, grouping into big problems that have existed in the organization of management accounting information system at businesses within the research area.
- The dissertation has made complete proposals to fill the contents of the organization of management accounting information system in cement manufacturing enterprises in the North of Central Vietnam. The solution system is consistent and feasible, and analyzed on scientific basis and on the inadequacies in research practice.
The dissertation is available at Nguyen Thuc Hao Library, Vinh University.