The article is devoted to the analysis of methodological approaches to implementing managerial accounting in emerging markets. The purpose of the study is to identify barriers and conditions for successful adaptation of tools, as well as to demonstrate how practices tested in developed economies can be transferred to a new institutional context. The research applies analytical and comparative methods based on the consolidation of empirical and conceptual studies in the field of strategic management accounting, management accounting systems (MAS), and the Balanced Scorecard (BSC). The results show that the effectiveness of managerial accounting adaptation depends on institutional constraints, workforce shortages, and the level of digitalization, while organizational culture and staff training play a key role. The practical significance lies in the proposed methodological framework, which includes indicator diagnostics, the integration of comprehensive accounting systems, and phased digitalization, enabling companies to improve performance under resource limitations. The article will be useful to researchers, consultants, business owners, and managers operating in emerging economies.

managerial accounting, emerging markets, methodological framework, automation, business efficiency, financial control, scalability

Dahal, R. K., Ghimire, B., Gurung, R., Karki, D., & Joshi, S. P. (2024). Management accounting’s role in decision-making and efficacy. Cogent Business & Management, 11(1). https://doi.org/10.1080/23311975.2024.2433165

Gyamera, E., Atuilik, W. A., Eklemet, I., Matey, A. H., Tetteh, L. A., & Apreku-Djan, P. K. (2023). An analysis of the effects of management accounting services on the financial performance of SME: The moderating role of information technology. Cogent Business & Management, 10(1), Article 2183559. https://doi.org/10.1080/23311975.2023.2183559

Huynh, Q. L., & Nguyen, V. K. (2024). The role of environmental management accounting in sustainability. Sustainability, 16(17), 7440. https://doi.org/10.3390/su16177440

Nguyen, T. H. (2022). Factors affecting the implementation of environmental management accounting: A case study of pulp and paper manufacturing enterprises in Vietnam. Cogent Business & Management, 9(1). https://doi.org/10.1080/23311975.2022.2141089

Nguyen, T. H., Nguyen, D. T., Nguyen, T. A., & Nguyen, C. D. (2023). Impacts of contingency factors on the application of strategic management accounting in Vietnamese manufacturing enterprises. Cogent Business & Management, 10(2), Article 2218173. https://doi.org/10.1080/23311975.2023.2218173

Nguyen, T. M. A. (2024). Adoption of environmental management accounting in Vietnamese enterprises: An empirical analysis of influencing determinants. PLOS ONE, 19(7), Article e0304902. https://doi.org/10.1371/journal.pone.0304902

Nik Abdullah, N. H., Krishnan, S., Mohd Zakaria, A. A., & Morris, G. (2022). Strategic management accounting practices in business: A systematic review of the literature and future research directions. Cogent Business & Management, 9(1). https://doi.org/10.1080/23311975.2022.2093488

Ojra, J., Opute, A. P., & Alsolmi, M. M. (2021). Strategic management accounting and performance implications: A literature review and research agenda. Future Business Journal, 7, 64. https://doi.org/10.1186/s43093-021-00109-1

Quang Hung, B., Thanh Hoai, T., Anh Hoa, T., & Phong Nguyen, N. (2023). Performance implication of management accounting systems in market-oriented firms: Empirical evidence from Vietnam. Cogent Business & Management, 10(3). https://doi.org/10.1080/23311975.2023.2251630

Ta, T. T., Doan, T. N., Tran, H. N., Dam, T. A., & Pham, T. M. Q. (2022). Factors affecting the application of balanced scorecard to enhance operational efficiency of listed companies: The case of Vietnam. Cogent Business & Management, 9(1). https://doi.org/10.1080/23311975.2022.2149146

Tran, P. T. K., Ting, I. W. K., Nguyen, T. H., & Tran, H. T. M. (2023). Determinants of management accounting application use in Vietnamese telecommunications companies: The moderating role of organisational culture. Sustainability, 15(19), 14419. https://doi.org/10.3390/su151914419