Tác động của định hướng thị trường và áp lực cạnh tranh đến mức độ sử dụng thông tin kế toán quản trị nhằm nâng cao kết quả hoạt động kinh doanh ở các doanh nghiệp Việt Nam
DOI:
https://doi.org/10.24311/jabes/2016.27.11.851Keywords:
Market orientation, Competitive pressure, Management accounting informationAbstract
This study examines the impacts of market orientation and competitive pressure on the level of using management accounting information for improving performance among Vietnamese enterprises. By using a sample of 171 high- and middle-level managers working for large-sized firms in Vietnam, the partial least square (PLS) results indicate that degrees of firm’s usage of management accounting information vary according to: (i) broad scope, timeliness, aggregation, and integration, along with their transmitting role in the relation between market orientation and firm performance; and (ii) the higher the competitive pressure, the more powerful the effects of market orientation on adoption of management accounting information.
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