Vai trò của kế toán quản trị trong việc thúc đẩy học tập tổ chức, năng lực đổi mới và kết quả hoạt động kinh doanh ở các doanh nghiệp tại Việt Nam
DOI:
https://doi.org/10.24311/jabes/2019.30.5.4Từ khóa:
Học tập tổ chức, Năng lực đổi mới, Hệ thống kế toán quản trịTóm tắt
Sử dụng lý thuyết cơ sở nguồn lực, lý thuyết dựa trên kiến thức và lý thuyết bất định, nghiên cứu này kiểm định vai trò điều tiết của hệ thống kế toán quản trị đến mối quan hệ giữa học tập tổ chức và năng lực đổi mới của doanh nghiệp. Ngoài ra, nghiên cứu này cũng đánh giá vai trò truyền dẫn của năng lực đổi mới cho mối quan hệ giữa học tập tổ chức và kết quả hoạt động kinh doanh của các doanh nghiệp Việt Nam. Dữ liệu khảo sát được thu thập từ 288 nhà quản lý cấp trung và cấp cao làm việc tại các doanh nghiệp lớn ở Việt Nam. Kết quả kiểm định bằng PLS-SEM cho thấy: (1) Mức độ sử dụng hệ thống kế toán quản trị theo bốn khía cạnh: Phạm vi rộng, kịp thời, tổng hợp, thống nhất/đồng bộ đóng vai trò điều tiết cho mối quan hệ giữa học tập tổ chức và năng lực đổi mới; và (2) năng lực đổi mới và mức độ sử dụng hệ thống kế toán quản trị đều có tác động dương và đáng kể đến kết quả hoạt động kinh doanh của doanh nghiệp. Kết quả nghiên cứu đem lại một số hàm ý lý thuyết và quản trị cho các doanh nghiệp Việt Nam trong quá trình vận dụng kế toán quản trị nhằm nâng cao năng lực đổi mới và kết quả hoạt động kinh doanh.
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