The Relationship between Corporate Culture and Lean Accounting Implementation in Vietnam

This study was conducted to fill a significant gap in understanding how corporate culture influences lean accounting implementation in Vietnamese enterprises - a field that has not received adequate attention in academia despite the growing trend of lean management adoption in emerging markets. The purpose of this research is to analyze the complex relationship between Vietnamese corporate culture characteristics and the requirements necessary for successful lean accounting implementation, thereby providing practical guidance for enterprises in navigating this culture-technology intersection. The study employs a systematic literature review methodology, analyzing secondary data from academic publications, industry reports, and case studies published between 2015-2025, collected from reputable databases such as Scopus, Web of Science, and Google Scholar in both English and Vietnamese. The results show that Vietnamese corporate culture has both supportive elements (long-term orientation, collectivism, process respect) and barriers (high power distance, uncertainty avoidance) to lean accounting adoption, and the "hybrid culture model" is identified as most suitable for the Vietnamese context. These findings provide Vietnamese enterprises with a structured three-phase implementation framework and offer evidence-based recommendations for policymakers regarding regulatory reforms, while contributing to institutional theory and addressing practical challenges that Vietnamese businesses face in their digital transformation and international integration processes.