The Impact of Environmental Factors on SMEs Business Performance: The Mediate Role of Management Accounting Information

Nguyen Dao Tung, Dao Ngoc Ha () and Dung Ngo Tien
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Nguyen Dao Tung: Academy of Finance
Dao Ngoc Ha: Academy of Finance
Dung Ngo Tien: Academy of Policy and Development

A chapter in Proceedings of the 4th International Conference on Research in Management and Technovation, 2024, pp 367-375 from Springer

Abstract: Abstract The study aims to assess the impact of environmental factors as competition intensity (CI), strategic change (SC) on the use of management accounting information (MAI), and the mediate role of management accounting information (MAI) on business performance (PERF) of small and medium enterprises (SMEs) in Vietnam. With 236 valid responses of middle and senior managers conveniently selected from the member list of the Southern, Hanoi and Danang Small and Medium Enterprises Association, the data was cleaned, and SEM linear structural model analysis. With 6 hypotheses proposed, the results show that CI and SC have a positive impact on MAI, while MAI as a mediate role has a positive impact on business performance of SMEs. Research results will provide useful information for managers in using management accounting information to improve business performance of enterprises.

Keywords: Business performance; Competition intensity; Management accounting information; Strategic change (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-981-99-8472-5_34

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DOI: 10.1007/978-981-99-8472-5_34

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