The impact of market orientation on small businesses’ performance in Vietnam: The mediating effects of the management accounting system

Quang‐Huy Ngo

25 citations0/0 files storedEntrepreneurial Business and Economics Review

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Accounting and Organizational Management Accounting Theory and Financial Reporting Financial Literacy and Behavior

Abstract

Objective: The objective of the article is to draw upon the contingency theory to assess the mediating effects of broad-scope management accounting systems (MAS) on the relationship between market orientation and performance in the context of small businesses.Research Design & Methods: Data was collected from 159 small businesses located in Cantho city in Vietnam.The partial least squares structural equation modelling was used to assess the research model.Findings: The results reveal that broad-scope MAS fully mediates the link between market orientation and performance. Implications & Recommendations:The owners of small businesses located in Cantho city should have a sophisticated MAS design like broad-scope MAS to find performance implication when these businesses follow the market-oriented approach.Contribution & Value Added: This study contributes to the research interface between marketing and accounting by advancing our knowledge of the impact of the MAS design on the relationship between market orientation and performance.It provides exploratory evidence of the crucial role of the sophisticated the MAS design in the performance of small businesses.It sheds light on the influencing role of organisational culture on the MAS design by assessing the Cartesian contingency fit between culture and the MAS design on performance.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 25 citations exist upstream.

References

1991Firm Resources and Sustained Competitive Advantage 2014A new criterion for assessing discriminant validity in variance-based structural equation modeling 2011PLS-SEM: Indeed a Silver Bullet 1986Self-Reports in Organizational Research: Problems and Prospects 1999Evaluating the use of exploratory factor analysis in psychological research.2001Accounting for common method variance in cross-sectional research designs.1990The Effect of a Market Orientation on Business Profitability 1985How information gives you competitive advantage

Cited by

2021Pengaruh Strategic Management Accounting dalam Memediasi Pengaruh Orientasi Pasar, dan Kualitas Pimpinan terhadap Kinerja Keuangan 2022The use of Beneish M-scores to reveal creative accounting: evidence from Slovakia 2022The key for success in the value chain of a social entrepreneur in Vietnam

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

Imported from OpenAlex (CC0) — nothing here is generated.