Mediating Effecting of Strategic Management Accounting Application in the Relationship Between Network Collaboration and Performance in Vietnam Tourism Sector

DOI

10.2991/aebmr.k.211119.044How to use a DOI?

Keywords

Strategic management accounting; Strategic management accounting techniques; Network collaboration; Financial performance; Non- financial performance; Contingency theory; Tourism business

Abstract

The study examines the mediating effects of strategic management accounting (SMA) on the relationship between network collaboration and financial and non-financial performance. The model is advanced and tested by using the data collected from 326 tourism businesses in the central of Vietnam by SmartPLS. The findings show that SMA has a significant indirect impact on the relationship between network collaboration and financial performance.

Research purpose:

This study examines the mediating effects of SMA on the relationship between network collaboration and financial and non-financial performance.

Research motivation:

This research will provide empirical evidences on the impact of new factors on SMA by considering contingency theory for explaining relationship and developing a new model.

Research design, approach and method:

A model is tested using partial least – squares path modeling and data were collected from a sample of 326 tourism business in the central of Vietnam.

Main findings:

The findings show that SMA has a significant indirect impact on the relationship between network collaboration and financial performance.

Practical/managerial implications:

Tourism leaders may realize their important roles in affecting outcomes through SMA application, especially in their network collaboration.

Copyright

© 2021 The Authors. Published by Atlantis Press International B.V.

Open Access

This is an open access article under the CC BY-NC license.

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TY  - CONF
AU  - Phan Thi Thuy NGA
PY  - 2021
DA  - 2021/12/07
TI  - Mediating Effecting of Strategic Management Accounting Application in the Relationship Between Network Collaboration and Performance in Vietnam Tourism Sector
BT  - Proceedings of the International Conference on Emerging Challenges: Business Transformation and Circular Economy (ICECH 2021)
PB  - Atlantis Press
SP  - 476
EP  - 485
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.211119.044
DO  - 10.2991/aebmr.k.211119.044
ID  - NGA2021
ER  -