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Exploring the Intention to Adopt Management Accounting System in the Public Sector: An Empirical Investigation of Public Non-Income Generating Agencies

In: Recent Developments in Vietnamese Business and Finance

Author

Listed:
  • Quang Huy Pham
  • Kien Phuc Vu

Abstract

This research is to explore and validate the components and factors that affect the intention to adopt (ITA) management accounting systems (MAS) among public non-income generating agencies (PNGAs) in one of the provinces in Vietnam. This study employs primary data from a survey of 436 accountants working in these entities. Quantitative analysis methods applied to test the hypothesis in the research included Cronbach’s Alpha reliability analysis, exploratory factor analysis (EFA), confirmatory factor analysis (CFA), and structural equation models (SEMs). The results show that perceived usefulness (PU), perceived ease of use (PEOU), perceived financial cost (PFC) play important roles in affecting ITA of MAS. In addition, many group analyzes (MGA) of SEM are conducted to test the moderation effect of leadership on the relationship between PU, PEOU, PFC, and ITA. Despite some limitations, the findings of this study not only serve as a reference for PNGAs regarding application of MAS through better understanding the motivations and barriers in MAS implementation but also for the providers in seeking an effective way to approach the basic needs of potential customers.

Suggested Citation

  • Quang Huy Pham & Kien Phuc Vu, 2021. "Exploring the Intention to Adopt Management Accounting System in the Public Sector: An Empirical Investigation of Public Non-Income Generating Agencies," World Scientific Book Chapters, in: Dong Phong Nguyen & Xuan Vinh Vo & Viet Tien Ho & Mai Dong Tran (ed.), Recent Developments in Vietnamese Business and Finance, chapter 4, pages 63-94, World Scientific Publishing Co. Pte. Ltd..
    • Handle: RePEc:wsi:wschap:9789811227158_0004
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    More about this item

    Keywords

    Vietnam; Business; Finance; Economy; Economics; Banking; Gender Equality; Management; Business Research;
    All these keywords.

    JEL classification:

    • F2 - International Economics - - International Factor Movements and International Business
    • F3 - International Economics - - International Finance
    • F4 - International Economics - - Macroeconomic Aspects of International Trade and Finance

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