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Organizational culture, management accounting information, innovation capability and firm performance

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  • Huyen Mong Le
  • Thu Thi Nguyen
  • Trang Cam Hoang

Abstract

Drawing on a contingency theory and a resource-based perspective, the this study examines the relationship between organizational culture, management accounting information, innovation capability and firm performance in Vietnamese small and medium-sized enterprises (SMEs). Data for the study were collected by survey questionnaires from a sample of 200 top-level and middle-level managers in Vietnamese SMEs. The results reveal that management’s cultural orientation combined with management accounting information has a significant positive effect on innovation capability and enhanced firm performance. In addition, the results show that the use of management accounting information fully mediates the relationship between management’s value orientation towards innovation and firm performance. The study thereby contributes to a greater understanding of the role of management’s value orientation towards innovation and management accounting information as levers for innovation capability, which in turn leads to higher firm performance in the context of Vietnamese SMEs.

Suggested Citation

  • Huyen Mong Le & Thu Thi Nguyen & Trang Cam Hoang, 2020. "Organizational culture, management accounting information, innovation capability and firm performance," Cogent Business & Management, Taylor & Francis Journals, vol. 7(1), pages 1857594-185, January.
    • Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1857594
    DOI: 10.1080/23311975.2020.1857594
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    Cited by:

    1. Elsa Pedroso & Carlos F. Gomes, 2024. "Discerning interrelationships among management accounting systems, organizational variables, and managerial performance," SN Business & Economics, Springer, vol. 4(9), pages 1-27, September.
    2. Albertina Paula Monteiro & Catarina Cepêda & Amélia Ferreira da Silva & Eduardo Leite & Élvio Camacho, 2021. "The role of accounting information in decision-making and companies’ sustainability development: the Portuguese accountants’ perspective," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 9(1), pages 486-501, September.
    3. Pedroso, Elsa & Gomes, Carlos F., 2024. "Disentangling the effects of top management on management accounting systems utilization," International Journal of Accounting Information Systems, Elsevier, vol. 53(C).

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