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The Contingency Factors, Integrated Performance Measures and Organizational Performance – Evidences from Vietnamese Manufacturing Enterprises

In: Proceedings of the International Conference on Emerging Challenges: Strategic Adaptation in the World of Uncertainties (ICECH 2022)

Author

Listed:
  • Hoang Oanh Le

    (University of Economics HCM City)

  • Anh Hoa Tran

    (University of Economics HCM City)

  • Dinh Truc Le

    (University of Economics HCM City)

Abstract

Literature reviews on performance measurement systems propose that firms should focus more on non-financial performance measures in addition to financial measures. This research will empirically investigate whether some contingency factors motivate the firms to use the integrated performance measures in order to improve their performance. The collected data of 257 Vietnamese manufacturing enterprises relating to the extent to which these firms use the integrated performance measures and their determinants as well as consequences was used to analyze through quantitative research methods under PLS_SEM analysis technique. The research results show that two contingency factors comprising differentiation strategy and the managerial accountants’ participation in the strategic decision-making process have significantly positive effects on the use of the integrated performance measures. In addition, the use of the integrated performance measures plays a partly mediating role in the relationship between each of the contingency factors and organizational performance. Finally, the study also concludes that level of competition does not moderate the relationship between the use of the integrated performance measures and organizational performance whereas the managerial accountants’ participation also does not play that role in the association between differentiation strategy and the use of the integrated performance measures. Therefore, in order to improve performance in the enterprises pursuing a higher differentiation strategy and much participation of managerial accountants in the strategic decision-making process, their managers need to apply more integrated performance measures.

Suggested Citation

  • Hoang Oanh Le & Anh Hoa Tran & Dinh Truc Le, 2023. "The Contingency Factors, Integrated Performance Measures and Organizational Performance – Evidences from Vietnamese Manufacturing Enterprises," Advances in Economics, Business and Management Research, in: Tra Lam Pham & Quang Huy Pham (ed.), Proceedings of the International Conference on Emerging Challenges: Strategic Adaptation in the World of Uncertainties (ICECH 2022), pages 423-441, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-150-0_28
    DOI: 10.2991/978-94-6463-150-0_28
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