The Effectiveness of Intelligent Management Accounting System and Internationalization of Small and Medium Enterprises: The Mediating Role of Organizational Resilience in the Circular Economy Adoption

Huy Quang Pham () and Phuc Kien Vu
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Huy Quang Pham: University of Economics Ho Chi Minh City (UEH)
Phuc Kien Vu: University of Economics Ho Chi Minh City (UEH)

A chapter in Contemporary Economic Issues in Asian Countries: Proceeding of CEIAC 2022, Volume 1, 2023, pp 337-355 from Springer

Abstract: Abstract Management accounting has been well acknowledged to be a paramount ingredient in determining, assessing and exploiting international entrepreneurship opportunities and has been substantiated to be positively associated with internationalization capacities (IC). Outstandingly, due to the inclusive measures for sustainability and resilience promotion in the 2030 Agenda, small and medium enterprises (SMEs) have begun to recognize the value of circular business practices in formulating organizational resilience for the target of IC enhancement. This research conceptualizes and corroborates a model concentrating on the interconnection between the effectiveness of intelligent management accounting system (EIMAS) and internationalization capacities (IC) of SMEs. Additionally, it pursues to investigate the mediation mechanism of organizational resilience in circular economy adoption (ORCEA) on the linkage between EIMAS and IC. The structural equation modeling was employed to investigate a theoretical model hypothesizing the interconnections between the abovementioned components through large-scale response data captured from convenient and snowball sample of 612 accountants within SMEs in the southern areas of Vietnam. The result analyses highlighted that EIMAS could intensify IC and ORCEA. However, the obtained findings revealed that ORCEA did not act as a mediator in the interconnection between EIMAS and IC. These observations might give rise to newer insights to practitioners to generate targeted strategies as well as future action plans to intensify IC through capturing much more advantages of EIMAS in the long run. In addition, these findings would help policy-makers to formulate prerequisite solutions to warrant the favorable environment for the digital transformation and management accounting practices implementation among SMEs.

Keywords: Management accounting system; Circular economy; Internationalization; Organizational resilience; Small and medium enterprises (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-981-19-9669-6_21

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DOI: 10.1007/978-981-19-9669-6_21

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