Moderation of Business Environment on Managerial Accounting and Firm Performance
Journal Title: International Journal of Humanities and Social Science Invention - Year 2017, Vol 6, Issue 9
Abstract
The key aim of the current research is to explore the link between the adoption of managerial accounting in business and firm performance. Importantly, it tries to investigate the moderation of environmental uncertainty on the influence of management accounting on firm performance. The data was collected from 332 public firms listed on the Vietnamese Stock Exchanges. The findings confirm that the implementation of managerial accounting in organizations was statistically evidenced as a determinant of firm performance. The moderation of environmental uncertainty in the association of the implementation of managerial accounting in business with firm performance was statistically supported. The firms facing high environmental uncertainty will have a tendency to adopt more management accounting to achieve the best possible organizational performance. This research is expected helpful to executives by offering insight into the complex links among environmental uncertainty, the adoption of managerial accounting in business and organizational performance.
Authors and Affiliations
Quang Linh Huynh
Keywords
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