Article: Factors affecting management accounting practices under mediating role of enterprise resource planning system: case in Vietnam Journal: International Journal of Economics and Business Research (IJEBR) 2025 Vol.29 No.13 pp.29 - 49 Abstract: This study investigates the factors that influence management accounting practices (MAPs) through the mediating role of enterprise resource planning (ERP) systems in Vietnamese listed firms. Employing both qualitative and quantitative methods [partial least squares structural equation modelling PLS-SEM)], the research reveals that senior management commitment, organisational structure, software quality, vendor support, and innovative technologies have a statistically significant positive impact on ERP systems. Furthermore, this study highlights the mediating role of ERP systems in shaping the relationship between these factors and MAPs. These findings provide practical insights for organisations and policymakers to optimise ERP implementation, emphasising the importance of strong leadership, investment in advanced technologies, and robust vendor partnerships. These strategies are essential for enhancing organisational efficiency and maintaining long-term competitiveness in a dynamic business environment. Inderscience Publishers - linking academia, business and industry through research

Title: Factors affecting management accounting practices under mediating role of enterprise resource planning system: case in Vietnam

Authors: Tran Thi Phuong Lan; Duong Thi Thuy Lien

Addresses: University of Finance – Marketing, 778 Nguyen Kiem, Ward 4, Phu Nhuan District, Ho Chi Minh City, Vietnam ' University of Finance – Marketing, 778 Nguyen Kiem, Ward 4, Phu Nhuan District, Ho Chi Minh City, Vietnam

Abstract: This study investigates the factors that influence management accounting practices (MAPs) through the mediating role of enterprise resource planning (ERP) systems in Vietnamese listed firms. Employing both qualitative and quantitative methods [partial least squares structural equation modelling PLS-SEM)], the research reveals that senior management commitment, organisational structure, software quality, vendor support, and innovative technologies have a statistically significant positive impact on ERP systems. Furthermore, this study highlights the mediating role of ERP systems in shaping the relationship between these factors and MAPs. These findings provide practical insights for organisations and policymakers to optimise ERP implementation, emphasising the importance of strong leadership, investment in advanced technologies, and robust vendor partnerships. These strategies are essential for enhancing organisational efficiency and maintaining long-term competitiveness in a dynamic business environment.

Keywords: enterprise resource planning system; management accounting practices; MAPs; Vietnam; PLS-SEM.

DOI: 10.1504/IJEBR.2025.146379

International Journal of Economics and Business Research, 2025 Vol.29 No.13, pp.29 - 49

Received: 02 Mar 2025
Accepted: 15 Apr 2025
Published online: 27 May 2025 *

Title: Factors affecting management accounting practices under mediating role of enterprise resource planning system: case in Vietnam

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