Determinants of Management Accounting Application Use in Vietnamese Telecommunications Companies: The Moderating Role of Organisational Culture

Abstract

This study aims to investigate the effects of the determinants of management accounting application use in the telecommunications industry whilst considering the moderating role of organisational culture. The determinants examined in this study were company size, business strategy, accountants’ qualifications, market competition and managers’ awareness. Survey questionnaires were distributed to telecommunications companies in Vietnam, which resulted in a dataset of 146 respondents from 164 Vietnamese telecommunications companies and a response rate of 89%. The target respondents were directors, vice directors, managers and chief accountants. The questionnaires were distributed to each company, and the collected data were processed using Microsoft Excel and analysed for conformity using SPSS and Smart-PLS. Path analysis, specifically, structural equation modelling with partial least squares structural equation modelling, was conducted. The findings indicated that all the determinants except company size positively impacted management accounting application use. However, in the presence of organisational culture, company size did positively influence management accounting application use. Moreover, organisational culture enhanced the influence of managers’ awareness on management accounting application use in the Vietnamese telecommunications companies. This research can deepen our understanding of the determinants of management accounting application use and moderating role of organisational culture in the context of the telecommunications industry. The findings can provide empirical evidence to managers of Vietnamese telecommunications companies seeking to enhance the performance of their organisation.