Performance implication of management accounting systems in market-oriented firms: Empirical evidence from Vietnam

Autor:	Bui Quang Hung, Tu Thanh Hoai, Tran Anh Hoa, Nguyen Phong Nguyen
Jazyk:	angličtina
Rok vydání:	2023
Předmět:	market orientation customer orientation competitor orientation management accounting systems firm performance Business HF5001-6182 Management. Industrial management HD28-70
Zdroj:	Cogent Business & Management, Vol 10, Iss 3 (2023)
Druh dokumentu:	article
ISSN:	23311975 2331-1975
DOI:	10.1080/23311975.2023.2251630
Popis:	AbstractDrawing upon the resource-based view, this study examines the effects of two key elements of market orientation, i.e. customer orientation and competitor orientation, on the use of management accounting information to enhance firm performance. The partial least squares structural equation modeling (PLS-SEM) results from data collected from top- and mid-level managers working in 279 large companies in Vietnam indicate both customer and competitor orientation have positive effects on the use of management accounting systems (in terms of broad scope, timeliness, aggregation, and integration). This, in turn, enhances firm performance. The study’s results provide various theoretical and managerial implications for building and developing management accounting systems for Vietnamese companies.
Databáze:	Directory of Open Access Journals
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