IDEAS home Printed from https://ideas.repec.org/a/jfr/afr111/v6y2017i4p87.html
   My bibliography  Save this article

The Roles of Information Systems in Linking Management Accounting and Financial Accounting: Empirical Evidence from Vietnam

Author

Listed:
  • Nguyen Thi Thanh Phuong

Abstract

This paper analyzes the role of information system in linking management accounting (MA) and financial accounting (FA). We employ a survey by focusing on Vietnam firms applying information systems to their accounting activities. The findings indicate eight roles of information system such (1) as facilitator, (2) as catalyst, (3) as motivator, (4) as enabler of linking MA and FA, (5) by decreasing the linkage costs, (6) improving the linkage quality, (7) enhancing accountant’s the role, and (8) controlling the linkage between MA and FA. For managerial implications, we propose some recommendations for improving the role of information system in linking MA and FA. In the coming time, Vietnam firms should drastically improve information systems by using accounting software and enhancing their accountants’ qualification.Â

Suggested Citation

  • Nguyen Thi Thanh Phuong, 2017. "The Roles of Information Systems in Linking Management Accounting and Financial Accounting: Empirical Evidence from Vietnam," Accounting and Finance Research, Sciedu Press, vol. 6(4), pages 1-87, Novebmer.
    • Handle: RePEc:jfr:afr111:v:6:y:2017:i:4:p:87
    as

    Download full text from publisher

    File URL: https://www.sciedupress.com/journal/index.php/afr/article/download/12121/7487
    Download Restriction: no
    File URL: https://www.sciedupress.com/journal/index.php/afr/article/view/12121
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Thomas Hemmer & Eva Labro, 2008. "On the Optimal Relation between the Properties of Managerial and Financial Reporting Systems," Journal of Accounting Research, Wiley Blackwell, vol. 46(5), pages 1209-1240, December.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Dirk E. Black & Ervin L. Black & Theodore E. Christensen & Kurt H. Gee, 2022. "Comparing Non-GAAP EPS in Earnings Announcements and Proxy Statements," Management Science, INFORMS, vol. 68(2), pages 1353-1377, February.
    2. Osswald, Benjamin, 2018. "Corporate tax planning and firms' information environment," arqus Discussion Papers in Quantitative Tax Research 236, arqus - Arbeitskreis Quantitative Steuerlehre.
    3. Christian Gross, 2016. "The Effect of the German Accounting Law Modernization Act on the Comparability of Private Local GAAP and IFRS Firms," Schmalenbach Business Review, Springer;Schmalenbach-Gesellschaft, vol. 17(3), pages 423-460, December.
    4. Jung Ho Choi, 2021. "Accrual Accounting and Resource Allocation: A General Equilibrium Analysis," Journal of Accounting Research, Wiley Blackwell, vol. 59(4), pages 1179-1219, September.
    5. Kazunori Miwa, 2021. "An Experimental Study on Information Acquisition and Disclosure in a Cournot Duopoly Market," Discussion Papers in Economics and Business 13-01-Rev, Osaka University, Graduate School of Economics.
    6. Kazunori Miwa, 2016. "Welfare Effects of Endogenous Information Acquisition and Disclosure in Duopoly Markets," Discussion Paper Series DP2016-17, Research Institute for Economics & Business Administration, Kobe University.
    7. Taipaleenmäki, Jani & Ikäheimo, Seppo, 2013. "On the convergence of management accounting and financial accounting – the role of information technology in accounting change," International Journal of Accounting Information Systems, Elsevier, vol. 14(4), pages 321-348.
    8. Zhong, Rong (Irene), 2018. "Transparency and firm innovation," Journal of Accounting and Economics, Elsevier, vol. 66(1), pages 67-93.
    9. Chen, Clara Xiaoling & Rennekamp, Kristina M. & Zhou, Flora H., 2015. "The effects of forecast type and performance-based incentives on the quality of management forecasts," Accounting, Organizations and Society, Elsevier, vol. 46(C), pages 8-18.
    10. Thomas Hemmer & Eva Labro, 2019. "Management by the Numbers: A Formal Approach to Deriving Informational and Distributional Properties of “Unmanaged” Earnings," Journal of Accounting Research, Wiley Blackwell, vol. 57(1), pages 5-51, March.
    11. Rajiv Banker & Rong Huang & Yinghua Li & Sha Zhao, 2021. "Do Accounting Standards Matter for Productivity?," Production and Operations Management, Production and Operations Management Society, vol. 30(1), pages 68-84, January.
    12. Sara Trucco, 2016. "Managerial Information and Integrated Accounting Systems. The Perception of Italian Managers," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(1), pages 91-104.
    13. Christopher D. Ittner & Jeremy Michels, 2017. "Risk-based forecasting and planning and management earnings forecasts," Review of Accounting Studies, Springer, vol. 22(3), pages 1005-1047, September.
    14. Luciano Marchi & Sara Trucco, 2017. "La comunicazione al mercato delle performance economico-finanziarie: il ruolo del controllo di gestione," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2017(3), pages 55-78.
    15. Kelly Huang & Brent Lao & Gregory McPhee, 2020. "Internal information quality and patent‐related innovation," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 47(3-4), pages 489-518, March.
    16. Ye, Mao & Zheng, Miles Y. & Zhu, Wei, 2023. "The effect of tick size on managerial learning from stock prices," Journal of Accounting and Economics, Elsevier, vol. 75(1).
    17. Archel, Pablo & Carrasco, Francisco & García-Benau, María Antonia & Larrinaga, Carlos, 2022. "Intellectual engagements of accounting academics: The ‘forecasted losses' intervention," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 86(C).
    18. Sorina Geanina STANESCU & Constantin Aurelian IONESCU & Ion CUCUI, 2021. "Bibliometric Analysis On The Current State Of Research In The Managerial Accounting Field At International And National Level," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(23), pages 1-7.
    19. David Procházka, 2014. "The IFRS Adoption and Its Impact on Financial and Management Accounting [Implementace IFRS a její vliv na vzájemné postavení finančního a manažerského účetnictví]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2014(1), pages 50-60.
    20. Qiang Cheng & Young Jun Cho & Holly Yang, 2018. "Financial reporting changes and the internal information environment: Evidence from SFAS 142," Review of Accounting Studies, Springer, vol. 23(1), pages 347-383, March.

    More about this item

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

    Statistics

    Access and download statistics

    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:jfr:afr111:v:6:y:2017:i:4:p:87. 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.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with 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: Sciedu Press (email available below). General contact details of provider: https://edirc.repec.org/data/cepflch.html .

    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.