Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/294606 
Year of Publication: 
2023
Citation: 
[Journal:] Cogent Business & Management [ISSN:] 2331-1975 [Volume:] 10 [Issue:] 3 [Article No.:] 2251630 [Year:] 2023 [Pages:] 1-18
Publisher: 
Taylor & Francis, Abingdon
Abstract: 
Drawing upon the resource-based view, this study examines the effects of two key elements of market orientation, i.e. customer orientation and competitor orientation, on the use of management accounting information to enhance firm performance. The partial least squares structural equation modeling (PLS-SEM) results from data collected from top- and mid-level managers working in 279 large companies in Vietnam indicate both customer and competitor orientation have positive effects on the use of management accounting systems (in terms of broad scope, timeliness, aggregation, and integration). This, in turn, enhances firm performance. The study's results provide various theoretical and managerial implications for building and developing management accounting systems for Vietnamese companies.
Subjects: 
competitor orientation
customer orientation
firm performance
management accounting systems
market orientation
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by Logo
Document Type: 
Article

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