IDEAS home Printed from https://ideas.repec.org/h/spr/sprchp/978-981-99-8472-5_34.html
   My bibliography  Save this book chapter

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

In: Proceedings of the 4th International Conference on Research in Management and Technovation

Author

Listed:
  • Nguyen Dao Tung

    (Academy of Finance)

  • Dao Ngoc Ha

    (Academy of Finance)

  • Dung Ngo Tien

    (Academy of Policy and Development)

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.

Suggested Citation

  • Nguyen Dao Tung & Dao Ngoc Ha & Dung Ngo Tien, 2024. "The Impact of Environmental Factors on SMEs Business Performance: The Mediate Role of Management Accounting Information," Springer Books, in: Thi Hong Nga Nguyen & Darrell Norman Burrell & Vijender Kumar Solanki & Ngoc Anh Mai (ed.), Proceedings of the 4th International Conference on Research in Management and Technovation, pages 367-375, Springer.
    • Handle: RePEc:spr:sprchp:978-981-99-8472-5_34
    DOI: 10.1007/978-981-99-8472-5_34
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:sprchp:978-981-99-8472-5_34. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.