How Can Vietnamese Companies Benefit from Management Accounting Systems and Supply Chain Integration Under Business Environment Uncertainty?

Le Thi Thu Hieu, Nguyen Phong Nguyen and Tu Thanh Hoai

SAGE Open, 2024, vol. 14, issue 2, 21582440241240848

Abstract: We develop and test a moderated mediation model to explain how management accounting systems impact supply chain integration and firm performance, and how perceived environmental uncertainty influences these relationships. Partial least squares structural equation modeling was used to analyze the survey data from 158 supply chain firms in Vietnam. Results indicate that the use of management accounting systems increases the extent of supply chain integration, which in turn enhances firm performance. Furthermore, perceived environmental uncertainty moderates the positive associations between the use of management accounting systems, supply chain integration, and firm performance. This study makes several contributions to existing literature. First, it elucidates the role of supply chain integration in promoting partner integration in the Vietnamese context. Second, it reveals the performance implications of the interaction between management accounting systems and supply chain integration. Our findings have important implications for supply chain management because they emphasize the need to develop effective management accounting systems and supply chain integration strategies in the context of environmental uncertainty.

Keywords: supply chain integration; management accounting systems; perceived environmental uncertainty; firm performance; Vietnam (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:sae:sagope:v:14:y:2024:i:2:p:21582440241240848

DOI: 10.1177/21582440241240848

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