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

Artikel

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.

Object Details

• Language: Englisch

References and Relationships

• Bibliographic citation: Journal: Cogent Business & Management ; ISSN: 2331-1975 ; Volume: 7 ; Year: 2020 ; Issue: 1 ; Pages: 1-21 ; Abingdon: Taylor & Francis

Classification and Topics

• Classification: Management
• Subject: firm performance ; innovation capability ; organizational culture ; management accounting information ; SMEs ; Vietnam

Contributors, Places and Time

• Event: Geistige Schöpfung
• (who): Huyen Mong Le ; Thu Thi Nguyen ; Trang Cam Hoang
• Event: Veröffentlichung
• (who): Taylor & Francis
• (where): Abingdon
• (when): 2020

Further information

• DOI: doi:10.1080/23311975.2020.1857594
• Handle: http://hdl.handle.net/10419/245019
• Last update: 10.03.2025, 11:42 AM CET