Tóm tắt:
Mục tiêu nghiên cứu: Nghiên cứu này nhằm kiểm định tác động của cường độ cạnh tranh (CĐCT) và văn hóa doanh nghiệp (VHDN) đến việc áp dụng các công cụ kế toán quản trị đổi mới (IMAT) trong các doanh nghiệp sản xuất (DNSX) tại Việt Nam.
Thiết kế nghiên cứu/phương pháp: Dữ liệu được thu thập từ khảo sát 221 DNSX và phân tích bằng phương pháp mô hình cấu trúc tuyến tính từng phần (PLS-SEM).
Kết quả nghiên cứu chính: Kết quả cho thấy CĐCT và VHDN đều có ảnh hưởng cùng chiều và có ý nghĩa thống kê đến việc áp dụng IMAT. Đồng thời, VHDN đóng vai trò điều tiết mối quan hệ giữa CĐCT và việc áp dụng IMAT.
Giá trị đóng góp mới: Nghiên cứu mở rộng khung lý thuyết Dự phòng bằng cách làm rõ cơ chế điều tiết của VHDN trong mối quan hệ giữa yếu tố cạnh tranh và việc áp dụng IMAT. Kết quả mang lại hàm ý cho nhà quản trị trong việc thiết kế hệ thống kế toán quản trị phù hợp với bối cảnh cạnh tranh và VHDN, đồng thời hỗ trợ nhà hoạch định chính sách thúc đẩy đổi mới hệ thống kế toán tại các nền kinh tế đang phát triển.
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Abstract:
Purpose: This study aims to examine the impact of competitive intensity (CĐCT) and organizational culture (VHDN) on the adoption of innovative management accounting tools (IMAT) in Vietnamese manufacturing enterprises.
Design/methodology/approach: Survey data were collected from 221 manufacturing enterprises and analyzed using partial least squares structural equation modeling (PLS-SEM).
Findings: The results reveal that both competitive intensity and organizational culture have positive and statistically significant effects on IMAT adoption. Moreover, organizational culture moderates the relationship between competitive intensity and IMAT adoption.
Originality/value: The study extends the contingency theory framework by clarifying the moderating mechanism of organizational culture in the relationship between competition and IMAT adoption. The findings provide implications for managers in designing management accounting systems aligned with competitive contexts and corporate culture, as well as for policymakers in promoting accounting innovation in developing economies.