Purpose: This study investigated barriers of the management accounting application in Vietnamese public universities. In line with the trend of rapid transformation in higher education, Vietnamese public universities have gradually been given autonomy in their operations, shifting from being managed by the government to operating more independently. Design/Methodology/Approach: Data for this research were collected through surveying 53 Vietnamese public universities on a 5-point Likert scale, using SPSS software with descriptive statistics, analysis, and comparison to achieve research objectives. Findings: The research results show that there are barriers to the application of management accounting in Vietnamese public universities: (i) Documents guiding the implementation of management accounting, (ii) Awareness of university managers about the role of management accounting, (iii) Human personnel in charge of management accounting, and (iv) Accounting management software. Practical Implications: These findings not only help managers to assess the impact of barriers in applying management accounting but also provide solutions for managers to enhance management accounting, contributing to the provision of quality accounting information in Vietnamese public universities. Originality/Value: The application of management accounting helps public universities better utilize the information for decision making and ensure operational efficiency and quality of training.

Oanh Thi Tu LE Et Al (2020). Barriers of the Management Accounting Application: The Case of Vietnamese Public Universities, International Journal of Economics and Business Administration Volume VIII Issue 2, 420-432