Managerial accounting system between corporate governance and knowledge management

Quang Linh Huynh (linhhq@huit.edu.vn) and Nguyen Van Kha (khanv@huit.edu.vn)
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Quang Linh Huynh: Ho Chi Minh City University of Industry and Trade, Ho Chi Minh City, Vietnam
Nguyen Van Kha: Ho Chi Minh City University of Industry and Trade, Ho Chi Minh City, Vietnam

Access Journal, 2024, vol. 5, issue 2, 306-320

Abstract: Purposes: Managerial accounting systems affect the management of knowledge in business, but they are determined by corporate governance. Therefore, they likely mediate the link between corporate governance and knowledge management, which has been before ignored. The current work attempts to investigate the mediation of managerial accounting systems in transmitting the influence of corporate governance on management of knowledge in business. Methods: The research data was collected from enterprises selected on Vietnam’s major stock exchanges. The collected data was checked for reliability with the techniques of reliability analysis and exploratory factor analysis. The linkages among managerial accounting systems, corporate governance and the management of knowledge in business were tested by linear regression analyses. Lastly, mediating analyses were applied to investigate the mediation of managerial accounting systems in transmitting the impact of corporate governance on the management of knowledge in business. Results: The empirical findings reveal that, the adoption of managerial accounting systems in business is a predecessor of knowledge management in business, but it is in turn decided by corporate governance. The mediation of managerial accounting systems between the influence of corporate governance on the management of knowledge in business is also statistically supported. Implications: The empirical findings suggest that executive directors would decide on suitable systems of managerial accounting in business and the appropriate adopting level of knowledge management in business in accordance with the existing corporate governance, which could result in the best organizational performance.

Keywords: corporate governance; Knowledge management; managerial accounting (search for similar items in EconPapers)
JEL-codes: D83 G34 M41 O16 (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:aip:access:v:5:y:2024:i:2:p:306-320

DOI: 10.46656/access.2024.5.2(8)

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