Applying public sector management accounting to administrative and non-business units in Vietnam

Public sector management accounting has attracted growing attention in the context of public financial management reform and efforts to enhance public sector efficiency. Moving beyond the traditional functions of recording and reporting, management accounting in the public sector is intended to provide relevant and timely information to support planning, control, and managerial decision-making. This study examines the potential applications and future development of management accounting in public administrative and service units in Vietnam, with the aim of addressing the demands of improving budget utilization efficiency and enhancing the quality of public service delivery.