Title: Management accounting system and managerial performance in an emerging market: a mediation-moderation model

Authors: Malik Abu Afifa; Hien Vo Van; Trang Le Hoang Van

Addresses: Department of Accounting, Faculty of Business, Al-Zaytoonah University of Jordan, Amman, Jordan ' Tien Giang University, 119 Ap Bac Street, My Tho City, Tien Giang 84000, Vietnam ' Tien Giang University, 119 Ap Bac Street, My Tho City, Tien Giang 84000, Vietnam

Abstract: This paper explores the relationship between management accounting systems (MAS) characteristics and managerial performance in the context of technology development and increasing competitive pressure in Vietnam. Based on quantitative analysis techniques with 272 questionnaires answered by middle managers, the study results provide many interesting things. Firstly, MAS characteristics (scope, timeliness and aggregation) are simultaneously influenced by environmental factors such as technology and competition based on contingency theory. Secondly, the characteristics of MAS (broad scope, timely and aggregated information) had a significant effect on managerial performance while integrated MAS did not. Further analysis shows that technology and competition have an indirect influence on managerial performance through the mediating role of MAS characteristics (broad scope and timeliness information). A rather interesting finding that the effect of MAS timeliness on managerial performance is only moderated by perceived environmental uncertainty. Finally, the study also provides some implications, limitations and recommendations for future research.

Keywords: management accounting system; MAS; managerial performance; technology; competition; environmental uncertainty; contingency theory; Vietnam.

DOI: 10.1504/IJPQM.2023.135885

International Journal of Productivity and Quality Management, 2023 Vol.40 No.4, pp.512 - 549

Published online: 09 Jan 2024 *

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