| Author | Vu Phuong Thao |
| Call Number | AIT Diss. no.DBA-SOM-25-15 |
| Subject(s) | Managerial accounting--Vietnam
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| Note | A dissertation submitted in partial fulfillment of the requirements for the degree of Doctor of Business Administration |
| Publisher | Asian Institute of Technology |
| Abstract | The world we live in today is full of uncertainty, making business management challenging. In such an environment, data-driven decision-making has become increasingly important for managers to lead in changing situations. However, little is known about the application of management accounting to Vietnamese SMEs' business models in the unpredictable nature. Aiming toward a systematic perspective, through the lens of information characteristics, the study seeks to identify management accounting insights and their associations with variables including innovation-oriented strategy, firm size, organizational culture, and information technology. In this light, this study uses the contingency theory of management control, as well as the studies of Chenhall, Agbejule to investigate the nature of management accounting information usage in the context of innovation. The approach used is sequential explanatory mixed methods. During the quantitative phase, data were gathered from top and middle managers involved in strategic decision making at 303 Vietnamese SMEs. In the qualitative phase, data were collected using a focus group design. It is found that engagement in innovation strategy positively correlates with management accounting usage, but IT support is not fully customized to facilitate the relationship. Furthermore, the study discovered that organizational culture can complicate the relationship between innovation-oriented strategy and management accounting usage. It can be explained that the involvement of cultural innovativeness can be challenging because the strategies may necessitate systematic techniques for identifying new opportunities. Meanwhile, a creative culture encourages quick thinking and experimentation. To strike a balance between the innovation aspect and control, businesses must be aware of the harmony of careful and timely planning and analysis. The results demonstrate that the relationship between innovation-oriented strategy and management accounting usage is unaffected by firms' sizes. Companies of all sizes can now access IT tools to manage their businesses in the current digital context. This study advances contingency theory and contributes to the existing literature on management accounting in Vietnamese SMEs. It also offers suggestions for future research on the most effective ways to combine business strategy and management accounting. |
| Year | 2025 |
| Type | Dissertation |
| School | School of Management |
| Department | Other Field of Studies (No Department) |
| Academic Program/FoS | Doctor of Philosophy in Business Administration (Publication code = DBA-SM, SM) |
| Chairperson(s) | Venkatesh, Sundar,; |
| Examination Committee(s) | Badir, Yuosre F. M.;Huynh, Trung Luong; |
| Degree | Thesis (Ph.D.) - Asian Institute of Technology, 2025 |