Disentangling the effects of management on management accounting systems utilization: Evidence from Vietnam

Abstract

The transformative impact of Data analytics’ use on management accounting sounds pretty exciting in practice. Consequently, firms should strategically integrate management support methodologies into their management accounting systems to enhance their data’s usages and their satisfaction in using these data for reaching their final goals like corporate performance and maintain a competitive advantage. This research seeks to optimize the implementation of modern management accounting (MAS) improved by the effective management support within enterprises to systematically boost corporate performance, encompassing business planning, management control, and decision-making. The findings of this inquiry reveal a substantial favorable correlation between management support throughout decision making orientation, MAS user issues and concerns and MAS in generating more thorough and insightful studies, thus offering improved evaluations of corporate profitability. Moreover, the firm can efficiently utilize adaptations of innovative management accounting systems to improve the implementation of management accounting in business planning, management control, and decision-making. A quantitative research framework utilizing an online survey with Likert-scale items was implemented to gather data from a sample of 81 cases. Subsequent comprehensive statistical analyses were conducted with SPSS software. The reliability and internal consistency of the measurement instrument were meticulously assessed, with requisite modifications documented, employing Cronbach's Alpha, Exploratory Factor Analysis (EFA), and One-Sample t-tests. This study, conducted in Vietnam during the 2025 fiscal year, seeks to improve the accounting management system through the strategic application of management assistants, hence optimizing corporate performance in the dynamic contemporary market.