| Autor: |
THANH THUY NGUYEN THI, QUANG LINH HUYNH, HONG DANG BUI, TAN KHUONG HUYNH |
| Jazyk: |
angličtina |
| Rok vydání: |
2022 |
| Předmět: |
|
| DOI: |
10.5281/zenodo.7099298 |
| Popis: |
The current research work seeks to examine the influences of organizational culture and managerial accounting on organizational efficiency. Especially, it tries to analyze the mediation of managerial accounting in the causal link from organizational culture to organizational efficiency. The research data was collected from 420 small and medium enterprises in Tra Vinh province of Vietnam. Structural equation modelling analyses were undertaken to examine the causal links in the model; whereas mediating procedures were applied to test the mediating role of managerial accounting. The empirical findings discover that organizational culture and managerial accounting put positive effects on organizational efficiency, while organizational culture and managerial accounting are positively related. The results recommend that an organization that decides on sound organizational cultures and suitable level of managerial accounting in business will gain superior efficiency. Furthermore, the adoption of managerial accounting in business can transmit a partial effect of organizational culture on organizational efficiency indirectly through itself. |
| Databáze: |
OpenAIRE |
| Externí odkaz: |
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