Organizational culture, management accounting information, innovation capability and firm performance

Drawing on a contingency theory and a resource-based perspective, the this study examines the relationship between organizational culture, management accounting information, innovation capability and firm performance in Vietnamese small and medium-sized enterprises (SMEs). Data for the study were co...

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Autores principales:	Huyen Mong Le, Thu Thi Nguyen, Trang Cam Hoang
Formato:	article
Lenguaje:	EN
Publicado:	Taylor & Francis Group 2020
Materias:	firm performance innovation capability organizational culture management accounting information smes vietnam Business HF5001-6182 Management. Industrial management HD28-70
Acceso en línea:	https://doaj.org/article/460c2dab7d794caba739e42ffb449146
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id	oai:doaj.org-article:460c2dab7d794caba739e42ffb449146
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spelling	oai:doaj.org-article:460c2dab7d794caba739e42ffb4491462021-12-02T18:23:50ZOrganizational culture, management accounting information, innovation capability and firm performance2331-197510.1080/23311975.2020.1857594https://doaj.org/article/460c2dab7d794caba739e42ffb4491462020-01-01T00:00:00Zhttp://dx.doi.org/10.1080/23311975.2020.1857594https://doaj.org/toc/2331-1975Drawing on a contingency theory and a resource-based perspective, the this study examines the relationship between organizational culture, management accounting information, innovation capability and firm performance in Vietnamese small and medium-sized enterprises (SMEs). Data for the study were collected by survey questionnaires from a sample of 200 top-level and middle-level managers in Vietnamese SMEs. The results reveal that management’s cultural orientation combined with management accounting information has a significant positive effect on innovation capability and enhanced firm performance. In addition, the results show that the use of management accounting information fully mediates the relationship between management’s value orientation towards innovation and firm performance. The study thereby contributes to a greater understanding of the role of management’s value orientation towards innovation and management accounting information as levers for innovation capability, which in turn leads to higher firm performance in the context of Vietnamese SMEs.Huyen Mong LeThu Thi NguyenTrang Cam HoangTaylor & Francis Grouparticlefirm performanceinnovation capabilityorganizational culturemanagement accounting informationsmesvietnamBusinessHF5001-6182Management. Industrial managementHD28-70ENCogent Business & Management, Vol 7, Iss 1 (2020)
institution	DOAJ
collection	DOAJ
language	EN
topic	firm performance innovation capability organizational culture management accounting information smes vietnam Business HF5001-6182 Management. Industrial management HD28-70
spellingShingle	firm performance innovation capability organizational culture management accounting information smes vietnam Business HF5001-6182 Management. Industrial management HD28-70 Huyen Mong Le Thu Thi Nguyen Trang Cam Hoang Organizational culture, management accounting information, innovation capability and firm performance
description	Drawing on a contingency theory and a resource-based perspective, the this study examines the relationship between organizational culture, management accounting information, innovation capability and firm performance in Vietnamese small and medium-sized enterprises (SMEs). Data for the study were collected by survey questionnaires from a sample of 200 top-level and middle-level managers in Vietnamese SMEs. The results reveal that management’s cultural orientation combined with management accounting information has a significant positive effect on innovation capability and enhanced firm performance. In addition, the results show that the use of management accounting information fully mediates the relationship between management’s value orientation towards innovation and firm performance. The study thereby contributes to a greater understanding of the role of management’s value orientation towards innovation and management accounting information as levers for innovation capability, which in turn leads to higher firm performance in the context of Vietnamese SMEs.
format	article
author	Huyen Mong Le Thu Thi Nguyen Trang Cam Hoang
author_facet	Huyen Mong Le Thu Thi Nguyen Trang Cam Hoang
author_sort	Huyen Mong Le
title	Organizational culture, management accounting information, innovation capability and firm performance
title_short	Organizational culture, management accounting information, innovation capability and firm performance
title_full	Organizational culture, management accounting information, innovation capability and firm performance
title_fullStr	Organizational culture, management accounting information, innovation capability and firm performance
title_full_unstemmed	Organizational culture, management accounting information, innovation capability and firm performance
title_sort	organizational culture, management accounting information, innovation capability and firm performance
publisher	Taylor & Francis Group
publishDate	2020
url	https://doaj.org/article/460c2dab7d794caba739e42ffb449146
work_keys_str_mv	AT huyenmongle organizationalculturemanagementaccountinginformationinnovationcapabilityandfirmperformance AT thuthinguyen organizationalculturemanagementaccountinginformationinnovationcapabilityandfirmperformance AT trangcamhoang organizationalculturemanagementaccountinginformationinnovationcapabilityandfirmperformance
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Organizational culture, management accounting information, innovation capability and firm performance

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