Proceedings of the International Conference on Emerging Challenges: Business Transformation and Circular Economy (ICECH 2021)

The Mediating Role of Management Accounting Information and Organizational Culture Between Organizational Learning and Performance

Authors
Nguyen Bich LIEN1, Pham Tra LAM2, *, Luong Duc THUAN3
1 2 3Department of Accounting Information Systems, School of Accounting, University of Economics Ho Chi Minh city, Ho Chi Minh, Vietnam
*Corresponding author: phamtralamais@ueh.edu.vn
Corresponding Author
Pham Tra LAM
Available Online 7 December 2021.
DOI
10.2991/aebmr.k.211119.002How to use a DOI?
Keywords
Organizational Learning; Management Accounting Information; Organizational Culture; Performance
Abstract

Research purpose

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.

Research motivation

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.

Main findings

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.

Practical/managerial implications

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.

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.

Download article (PDF)

Volume Title
Proceedings of the International Conference on Emerging Challenges: Business Transformation and Circular Economy (ICECH 2021)
Series
Advances in Economics, Business and Management Research
Publication Date
7 December 2021
ISBN
978-94-6239-462-9
ISSN
2352-5428
DOI
10.2991/aebmr.k.211119.002How to use a DOI?
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.

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  -