The Mediating Role of Management Accounting Information and Organizational Culture Between Organizational Learning and Performance
- 10.2991/aebmr.k.211119.002How to use a DOI?
- Organizational Learning; Management Accounting Information; Organizational Culture; Performance
This study focuses on the mediating role of management accounting information (MAI) and organizational culture in the relationship between organizational learning (OL) and organizational performance.
The relationship between OL and organizational performance has been the subject of discussion in management literature. However, certain studies have found a directly significant link between OL and organization performance, whereas others have not. In addition, MAI that is created from accounting information systems as well as organizational culture have important impacts on the enterprise performance. In an emerging economy like Vietnam, there are not that many empirical studies that focusing on OL, MAI, organizational culture, and organization performance. From the needs to improve the organization performance and the lack of research regarding the correlation of these factors, more empirical studies should be conducted in different contexts.
Research design, approach, and method
This is a quantitative research, using a survey approach. Designed based on theoretical foundations, a questionnaire was then self-applied to 170 enterprises. The data set was analysed to test the path model through PLS technique.
The findings confirmed that MAI and organizational culture represents complementary mediations for the effects of OL on organization performance. Overall organizational performance was significantly influenced by MAI (β = 0.360), organizational culture (β = 0.346), and OL (β = 0.221). All three factors together can explain 73.3 percent of the variance in organizational performance.
Findings can be useful for managers and practitioners of enterprises, encouraging further studies on the OL, MAI and organizational culture’s role in assisting organization performance. The study has relevant implications for managers through the identification and analysis of the mediating role of MAI and organizational culture in the relationship between OL and performance.
- © 2021 The Authors. Published by Atlantis Press International B.V.
- Open Access
- This is an open access article under the CC BY-NC license.
Cite this article
TY - CONF AU - Nguyen Bich LIEN AU - Pham Tra LAM AU - Luong Duc THUAN PY - 2021 DA - 2021/12/07 TI - The Mediating Role of Management Accounting Information and Organizational Culture Between Organizational Learning and Performance BT - Proceedings of the International Conference on Emerging Challenges: Business Transformation and Circular Economy (ICECH 2021) PB - Atlantis Press SP - 15 EP - 26 SN - 2352-5428 UR - https://doi.org/10.2991/aebmr.k.211119.002 DO - 10.2991/aebmr.k.211119.002 ID - LIEN2021 ER -