Factors Affecting the Intention to Apply Management Accounting in Enterprises in Vietnam

This study aims to examine the effects of factors related to management accounting systems and managerial performance. The factors include budgetary participation, decentralization, and management style. Furthermore, this research investigates the consequences of the management accounting systems on managerial performance and the direct effect between management style and budgetary participation on managerial performance. Survey questionnaires were distributed to both public and private hospitals in Palembang, the South Sumatera region, Indonesia. The sample consisted of 62 respondents from 15 hospitals Target respondents were all managers in hospitals, including financial managers, service managers, human resource managers, quality managers, and other managers. The questionnaire was distributed online to each hospital, and approximately five or more questionnaires were hardcopies. This research was conducted over less than six months. The data obtained were processed via excel files, then checked for conformity, and analyzed by partial least square (PLS) software with descriptive statistics. This study uses path analysis, which that is structural equation modeling (SEM). The findings show that management style, decentralization, and budgetary participation significantly affect management accounting systems. However, management style and budgetary participation did not influence managerial performance. Finally, the findings indicate that management accounting systems are positively affected by managerial performance.

“…Budgetary participation at government in Indonesia (Jatmiko et al 2020). Nguyen et al (2020) examined factors influence on management accounting in Vietnam.…”

Section: Contingency Theorymentioning

confidence: 99%

Determinant Factors’ Impact on Managerial Performance through Management Accounting Systems in Indonesia

Fuadah¹,

Safitri²,

Yuliani³

et al. 2020

“…The diffusion of innovation theory concerns managerial factors, which is "manager's attitude" toward innovation (Nguyen and Le, 2020). Steenkamp and Gielens (2003) defined innovation as the tendency to buy fancy new and different products.…”

Section: Innovation (In)mentioning

confidence: 99%

Behavioral Intention to Accept and Use Banking Service

Ngân¹,

Khoi²

2020

Banking service is provided by a bank that allows its customers to conduct banking transactions and so the purpose of this study was to identify the factors that influenced the behavioral intention to accept and use banking services in Vietnam. The research methodology was implemented through two steps: qualitative research and quantitative research. Qualitative research was conducted with a sample of 30 people. Quantitative research was carried out as soon as the question was edited from the test results with a sample of 217 customers living in Ho Chi Minh City, Vietnam. The research model was proposed from the studies of the behavioral intentions to accept and use banking service. The reliability and validity of the scale were evaluated by Cronbach's Alpha, Average Variance Extracted (Pvc), and Composite Reliability (Pc). The model selection of AIC showed that the behavioral intention to accept and use banking service was impacted by four components. The outcomes showed that the model of research intended to accept and use banking services in Ho Chi Minh, Vietnam showing the effects of 4 scales is built as perceived ease of use, trust, social norm, and innovation about banking services.

“…This research result is consistent with previous studies (Henri, 2006;Yuliansyah, Khan, & Fadhilah, 2019) that reveal management accounting information has a positive effect on market orientation. Therefore, managers of Vietnamese tourism enterprises need to invest in perfecting the management accounting system and increasing the use of broad-scope management accounting information in decision-making (Nguyen & Le, 2020;Pham, Dao, & Bui, 2020).…”

Section: Discussionmentioning

confidence: 99%

Relationship between the Management Accounting Information Usage, Market Orientation and Performance: Evidence from Vietnamese Tourism Firms

Huyen¹,

LE²,

LUONG³

et al. 2020

The study investigates the relationship between broad-scope management accounting information usage, market orientation, and the firm performance. This study employs a survey data of 149 top-level and mid-level managers working in Vietnamese tourism enterprises. To analyze research data, we employ SmartPLS 3 software. The analytical process include measurement model evaluation (evaluate the scale's validity and reliability) and structural model evaluation (test research hypotheses). The results reveal that broad-scope management accounting information usage has a positive direct effect on market orientation dimensions (include information generation, information dissemination, and responsiveness). Then, market orientation dimensions also have positive direct effects on the performance of Vietnamese tourism firms, excluding information dissemination. Moreover, this study also reveals that the market orientation dimensions mediate the relationship between broad-scope management accounting information usage and firm performance. The findings of this study suggest that tourism firms should pay more attention to the use of management accounting information in decision-making. With the increasingly fierce competition of the tourism firms today, capturing and meeting the needs of the market is a prerequisite to help firms enhance their competitiveness and improve their performance. To do that, Vietnamese tourism firms need to consider pursuing market orientation and enhancing broad-scope management accounting information usage.