Assessing the Level of Application of Management Accounting at Local Universities in Vietnam

This study was conducted to assess the level of application of management accounting (MA) at 26 local universities in Vietnam in the context of university autonomy. Using a combination of quantitative and qualitative methods, data were collected through 86 valid survey forms from chief accountants, heads of planning and finance departments, and accounting staff, along with in-depth interviews with 6 experts. The survey results show that the application of cost management accounting at universities has made certain progress, especially in identifying costs by function, synthesizing periodic reports, and initially assigning cost management responsibilities to affiliated units. However, many core contents are still limited, such as classifying fixed and variable costs, determining controllable and uncontrollable costs, analyzing costs for strategic decisions, and building scientific estimates. On that basis, the study proposes advanced solutions such as: perfecting the mechanism for classifying and recording costs; Strengthening the development of scientific norms and estimates; standardizing the method of calculating the cost of training services; promoting cost analysis and forecasting; perfecting the management accounting reporting system; and improving human resource capacity and technology application. The research results contribute to supplementing empirical evidence on the current state of cost accounting in Vietnamese higher education, while suggesting directions for improvement to meet the requirements of financial management in the context of autonomy and international integration.