Author

Quang Linh Huynh

School of Economics and Law, Tra Vinh University, No. 126 Nguyen Thien Thanh Street, Ward 5, Tra Vinh City, Vietnam

3 articles in our journals

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Research ArticleOpen accessCorporate Governance on the Corporate Characteristics-Managerial Accounting linkQuang Linh HuynhThe objective of this article attempts to investigate the intervening impact of corporate governance on the causal link between corporate characteristics and the application of managerial accounting, which has not been discussed and empirically investigated in the prior literature. A successful survey of 395 publicly listed firms in Vietnam offers experimental evidence that corporate characteristics indirectly contribute to the application … …American Journal of Applied Sciences, Vol. 14, Issue 5 · 24 May 2017 · 7,309 accessesView PDF Cite

Research ArticleOpen accessAnalyzing the Role of Computerized Accounting Usefulness with Quantile RegressionQuang Linh HuynhPrevious research has examined the determinants resulting in the implementation of computerized accounting, mainly relying on the Generalized Linear Model (GLM), based on the conditional mean of dependent variables. The aim of this document is to analyze the implementation of computerized accounting systems with the quantile regression. Additionally, it attempts to study the mediating role of the perceived usefulness of … …American Journal of Applied Sciences, Vol. 12, Issue 9 · 14 Oct 2015 · 6,580 accessesView PDF Cite

Research ArticleOpen accessThe Mutual Relationship Between Corporate Governance and Management Accounting: Which Occurs First?Quang Linh HuynhThis research focuses on the complicated relationship between Corporate Governance and Management Accounting. On the one hand, good corporate governance structure is a driving force of adopting management accounting techniques in business; on the other hand it is enhanced by the information derived from management accounting techniques. The mutual relationship between corporate governance structure and management accounting has been discussed … …American Journal of Applied Sciences, Vol. 12, Issue 6 · 24 Jul 2015 · 6,409 accessesView PDF Cite