IDEAS home Printed from https://ideas.repec.org/a/aac/ijirss/v8y2025i3p4593-4601id7570.html
   My bibliography  Save this article

The relationship between management accounting information systems, competitive advantage and performance: The moderating role of digital transformation

Author

Listed:
  • Oanh Kieu Thi Nguyen
  • Thi Hoang Vi Vo

Abstract

This study aims to clarify the impact of management accounting information systems (MAIS) on competitive advantage (CA) and firm performance (FP), as well as examine the moderating role of digital transformation (DT) in this relationship. Data were collected through a structured questionnaire administered to 145 senior and middle managers at Vietnamese enterprises. The research model was analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS software. Research results show that MAIS has a positive and significant impact on both CA and FP. CA also mediates the relationship between MAIS and FP. In addition, DT has a statistically significant moderating effect only on the relationship between MAIS and CA. This study makes a new contribution to the academic literature by clarifying the role of management accounting information systems in enhancing competitive advantage and business performance, especially in the context of enterprises in Vietnam. The findings not only provide practical suggestions on integrating digital transformation with internal information systems but can also be considered a useful reference for managers in enhancing strategic decision-making and improving organizational performance.

Suggested Citation

  • Oanh Kieu Thi Nguyen & Thi Hoang Vi Vo, 2025. "The relationship between management accounting information systems, competitive advantage and performance: The moderating role of digital transformation," International Journal of Innovative Research and Scientific Studies, Innovative Research Publishing, vol. 8(3), pages 4593-4601.
    • Handle: RePEc:aac:ijirss:v:8:y:2025:i:3:p:4593-4601:id:7570
    as

    Download full text from publisher

    File URL: https://ijirss.com/index.php/ijirss/article/view/7570/1629
    Download Restriction: no
    ---><---

    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:aac:ijirss:v:8:y:2025:i:3:p:4593-4601:id:7570. 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: Natalie Jean (email available below). General contact details of provider: https://ijirss.com/index.php/ijirss/ .

    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.