Relationship between Management Accounting and Business Efficiency - the Intermediate Role of Management Efficiency: A Case Study of Small and Medium Enterprises in the Mekong Delta, Vietnam

Ho Dinh Phi, Ngoc Nguyen Bich, Tung Tran Van and Minh Bui Quang
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Ho Dinh Phi: Assoc. Prof. Ph.D. Phan Thiet University, Vietnam
Ngoc Nguyen Bich: M.E. Can Tho College of Economics, Vietnam
Tung Tran Van: Assoc. Prof. Ph.D. HUTECH, Vietnam
Minh Bui Quang: Ph.D. Department of Industry and Trade of Binh Phuoc Province, Vietnam

International Journal of Economics and Financial Research, 2021, vol. 7, issue 4, 163-174

Abstract: Management accounting is a reliable source of information in business activities. However, up to now, there have not been many complete and systematic studies on the factors affecting and the interaction between the implementation of management accounting and the business performance of enterprises. This is a challenging issue for policymakers and business managers. This study, using data from a survey of 370 SMEs in the Mekong Delta, applied the Partial Least Squares-Structural Equation Modeling in the analysis. The research results show that there is a positive linear relationship between management accounting and business efficiency of enterprises through the intermediate factors of management efficiency. Factors affecting the implementation of management accounting include enterprise size, market competition, business owner awareness, and professional qualification of the accounting team.

Keywords: Business efficiency; Management accounting; Management efficiency; Partial least squares-structural equation modeling; Mekong delta, Vietna (search for similar items in EconPapers)
Date: 2021
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