Năng lực đổi mới ảnh hưởng đến hiệu quả hoạt động của doanh nghiệp: Vai trò trung gian của hệ thống thông tin kế toán quản trị
Nội dung chính của bài viết
Tóm tắt
Nghiên cứu này tìm hiểu ảnh hưởng của năng lực đổi mới đến hiệu quả hoạt động của các doanh nghiệp tại Việt Nam, kiểm định vai trò trung gian của hệ thống thông tin kế toán quản trị trong mối quan hệ giữa năng lực đổi mới và hiệu quả hoạt động của doanh nghiệp. Sử dụng phương pháp nghiên cứu hỗn hợp gồm nghiên cứu định tính và định lượng, kỹ thuật mô hình cấu trúc tuyến tính bình phương nhỏ nhất từng phần (PLS-SEM) với cỡ mẫu là 195 doanh nghiệp tại Việt Nam. Trên nền lý thuyết dự phòng; quan điểm dựa trên nguồn lực; và quan hệ lợi ích – chi phí. Kết quả nghiên cứu cho thấy, năng lực đổi mới và hệ thống thông tin kế toán quản trị có ảnh hưởng tích cực đến hiệu quả hoạt động của doanh nghiệp. Hơn nữa, hệ thống thông tin kế toán quản trị cũng đóng vai trò trung gian trong mối quan hệ giữa năng lực đổi mới và hiệu quả hoạt động của doanh nghiệp. Tại bối cảnh doanh nghiệp Việt Nam có ít nghiên cứu về chủ đề này, nghiên cứu đã góp phần nhỏ bổ sung vào khoảng trống nghiên cứu. Tuy nhiên, nghiên cứu có một số hạn chế như sử dụng kỹ thuật khảo sát tại một thời điểm để xác định mối quan hệ nhân quả.
Chi tiết bài viết
Từ khóa
Hệ thống thông tin kế toán quản trị, Hiệu quả hoạt động, Năng lực đổi mới, PLS-SEM
Tài liệu tham khảo
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Agbejule, A., (2005). The relationship between management accounting systems and perceived environmental uncertainty on managerial performance: a research note. Accounting and Business Research, 35(4), 295–305
Atalay, M., Anafarta, N., & Sarvan, F. (2013). The relationship between innovation and firm performance: An empiricalevidence from Turkish automotive supplier industry. Procedia-Social and Behavioral Sciences, 75, 226-235
Baines, A., & Langfield-Smith, K. (2003). Antecedents to management accounting change: a structural equation approach. Accounting, Organizations and Society, 28(7-8), 675-698.
Barney, J. (1991). Firm resources and sustained competitive advantage. Journal of Management, 17(1), 99-120.
Barreto, I. (2010). Dynamic capabilities: A review of past research and an agenda for the future. Journal of Management, 36(1), 256-280.
Bromwich, M. (1990). The Case for Strategic Management Accounting: The Role of Accounting Information for Strategy in Competitive Markets. Accounting, Organizations, and Society, 15(l), 27–46. https://doi.org/10.1016/0361-3682(90)90011-I.
Brown, S. L. & Eisenhardt, K. M., (1995). Product development: Past research, present findings, and future directions. Academy of Management Review, 20(2), 343–378.
Burkert, M., Davila, A., Mehta, K., & Oyon, D. (2014). Relating alternative forms of contingency fit to the appropriate methods to test them. Management Accounting Research, 25(1), 6–29. https://doi.org/10.1016/j.mar.2013.07.008.
Calantone, R. J., Cavusgil, S. T., & Zhao, Y. (2002). Learning orientation, firm innovation capability, and firm performance. Industrial Marketing Management, 31(6), 515–524. https://doi.org/10.1016/S0019-8501(01)00203-6.
Chenhall, R. H. (2003). Management Control Systems Design Within its Organizational Context: Findings from Contingency-based Research and Directions for The Future. Accounting, Organizations and Society, 28, 127–168.
Chenhall, R. H., & Morris, D. (1986). and Impact of Structure, Environment, and Interdependence on the Perceived Usefulness of Management Accounting Systems. American Accounting Association, 61(1), 16–35. Retrieved from http://www.jstor.org/stable/247520.
Davila, T. (2000). An empirical study on the drivers of management control system’ design in new product development. Accounting, Organizations and Society, 25, 383–409.
Gerloff, E. A., Muir, N. K., & Bodensteiner, W. D. (1991). Three Components of Perceived Environmental Uncertainty: An Exploratory Analysis of the Effects of Aggregation. Journal of Management, 17(4), 749–768. https://doi.org/https://doi.org/10.1177/014920639101700408
Hair, J. F., Risher, J. J., Sarstedt, M., & Ringle, C. M. (2019). When to use and how to report the results of PLS-SEM. European Business Review, 31(1), 2-24.
Henseler, J., & Sarstedt, M. (2013). Goodness-of-fit indices for partial least squares path modeling. Computational Statistics, 28, 565-580.
Henseler, J., Ringle, C. M. & Sarstedt, M., (2015). A new criterion for assessing discriminant validity in variance-based structural equation modeling. Journal of the Academy of Marketing Science, 43(1), 115–135
Hoque, Z., (2011). The relations among competition, delegation, management accounting systems change and performance: A path model. Advances in Accounting, 27(2), 266–277.
Hutahayan, B. (2020). The mediating role of human capital and management accounting information system in the relationship between innovation strategy and internal process performance and the impact on corporate financial performance. Benchmarking: An International Journal, 27(4), 1289-1318.
Jayaram, J., Oke, A., & Prajogo, D. (2014). The antecedents and consequences of product and process innovation strategy implementation in Australian manufacturing firms. International Journal of Production Research, 52(15), 4424-4439.
Jiménez-Jiménez, D., & Sanz-Valle, R. (2011). Innovation, organizational learning, and performance. Journal of Business Research, 64(4), 408–417. https://doi.org/10.1016/j.jbusres.2010.09.010
Keskin, H. (2006). Market orientation, learning orientation, and innovation capabilities in SMEs. European Journal of Innovation Management, 9(4), 396–417. https://doi.org/10.1108/14601060610707849
Le, H. M., Nguyen, T. T., & Hoang, T. C. (2020). Organizational culture, management accounting information, innovation capability and firm performance. Cogent Business & Management, 7(1), 1857594. https://doi.org/10.1080/23311975.2020.1857594
Lichtenthaler, U. (2016). Toward an Innovation-based Perspective on Company Performance. Management Decision, 54(1), 66–87. https://doi.org/10.1108/MD-05-2015-0161
Miftah, D. (2020). Does innovation affect company performance? exploring the mediation effects of management accounting information systems. International Research Journal of Business Studies (IRJBS), 13(2), 189-200. https://doi.org/10.21632/irjbs
Nguyễn Phong Nguyên & Trần Thị Trinh (2018). Vai trò của kế toán quản trị trong việc nâng cao kết quả hoạt động kinh doanh của các doanh nghiệp Việt Nam. http://www.tapchicongthuong.vn/bai-viet/vai-tro-cua-ke-toan-quan-tri-trong-viec-nang-cao-ket-qua-hoat-dong-kinh-doanh-cua-cac-doanh-nghiep-viet-nam-55032.htm
Nijssen, E. J., & Frambach, R. T. (2000). Determinants of the adoption of new product development tools by industrial firms. Industrial Marketing Management, 29(2), 121-131.
Otley, D. (2016). The contingency theory of management accounting and control: 1980–2014. Management Accounting Research, 31, 45–62. https://doi.org/10.1016/j.mar.2016.02.001
Palacios Marqués, D., & José Garrigós Simón, F. (2006). The effect of knowledge management practices on firm performance. Journal of Knowledge Management, 10(3), 143-156.
RATMONO, D., & NAHARTYO, E. (2012). Examining Mediating and Moderating Models on The Relationship Among Management Control Systems, Innovations, and Performance. The Indonesian Journal of Accounting Research, 15(1). http://doi.org/10.33312/ijar.249
Reichert, F. M., Beltrame, R. S., Corso, K. B., Trevisan, M., & Zawislak, P. A. (2011). Technological capability's predictor variables. Journal of Technology Management & Innovation, 6(1), 14-25.
Rosenbusch, N., Brinckmann, J., & Bausch, A. (2011). Is innovation always beneficial? A meta-analysis of the relationship between innovation and performance in SMEs. Journal of Business Venturing, 26(4), 441-457.
Sajady, H., Dastgir, M., & Nejad, H. H. (2012). Evaluation of the effectiveness of accounting information systems. International Journal of Information Science and Management (IJISM), 6(2), 49-59.
Terziovski, M. (2002). Achieving Performance Excellence Through an Integrated Strategy of Radical Innovation and Continuous Improvement. Measuring Business Excellence, 6(2), 5–14. https://doi.org/10.1108/13683040210431419
Agbejule, A., (2005). The relationship between management accounting systems and perceived environmental uncertainty on managerial performance: a research note. Accounting and Business Research, 35(4), 295–305
Atalay, M., Anafarta, N., & Sarvan, F. (2013). The relationship between innovation and firm performance: An empiricalevidence from Turkish automotive supplier industry. Procedia-Social and Behavioral Sciences, 75, 226-235
Baines, A., & Langfield-Smith, K. (2003). Antecedents to management accounting change: a structural equation approach. Accounting, Organizations and Society, 28(7-8), 675-698.
Barney, J. (1991). Firm resources and sustained competitive advantage. Journal of Management, 17(1), 99-120.
Barreto, I. (2010). Dynamic capabilities: A review of past research and an agenda for the future. Journal of Management, 36(1), 256-280.
Bromwich, M. (1990). The Case for Strategic Management Accounting: The Role of Accounting Information for Strategy in Competitive Markets. Accounting, Organizations, and Society, 15(l), 27–46. https://doi.org/10.1016/0361-3682(90)90011-I.
Brown, S. L. & Eisenhardt, K. M., (1995). Product development: Past research, present findings, and future directions. Academy of Management Review, 20(2), 343–378.
Burkert, M., Davila, A., Mehta, K., & Oyon, D. (2014). Relating alternative forms of contingency fit to the appropriate methods to test them. Management Accounting Research, 25(1), 6–29. https://doi.org/10.1016/j.mar.2013.07.008.
Calantone, R. J., Cavusgil, S. T., & Zhao, Y. (2002). Learning orientation, firm innovation capability, and firm performance. Industrial Marketing Management, 31(6), 515–524. https://doi.org/10.1016/S0019-8501(01)00203-6.
Chenhall, R. H. (2003). Management Control Systems Design Within its Organizational Context: Findings from Contingency-based Research and Directions for The Future. Accounting, Organizations and Society, 28, 127–168.
Chenhall, R. H., & Morris, D. (1986). and Impact of Structure, Environment, and Interdependence on the Perceived Usefulness of Management Accounting Systems. American Accounting Association, 61(1), 16–35. Retrieved from http://www.jstor.org/stable/247520.
Davila, T. (2000). An empirical study on the drivers of management control system’ design in new product development. Accounting, Organizations and Society, 25, 383–409.
Gerloff, E. A., Muir, N. K., & Bodensteiner, W. D. (1991). Three Components of Perceived Environmental Uncertainty: An Exploratory Analysis of the Effects of Aggregation. Journal of Management, 17(4), 749–768. https://doi.org/https://doi.org/10.1177/014920639101700408
Hair, J. F., Risher, J. J., Sarstedt, M., & Ringle, C. M. (2019). When to use and how to report the results of PLS-SEM. European Business Review, 31(1), 2-24.
Henseler, J., & Sarstedt, M. (2013). Goodness-of-fit indices for partial least squares path modeling. Computational Statistics, 28, 565-580.
Henseler, J., Ringle, C. M. & Sarstedt, M., (2015). A new criterion for assessing discriminant validity in variance-based structural equation modeling. Journal of the Academy of Marketing Science, 43(1), 115–135
Hoque, Z., (2011). The relations among competition, delegation, management accounting systems change and performance: A path model. Advances in Accounting, 27(2), 266–277.
Hutahayan, B. (2020). The mediating role of human capital and management accounting information system in the relationship between innovation strategy and internal process performance and the impact on corporate financial performance. Benchmarking: An International Journal, 27(4), 1289-1318.
Jayaram, J., Oke, A., & Prajogo, D. (2014). The antecedents and consequences of product and process innovation strategy implementation in Australian manufacturing firms. International Journal of Production Research, 52(15), 4424-4439.
Jiménez-Jiménez, D., & Sanz-Valle, R. (2011). Innovation, organizational learning, and performance. Journal of Business Research, 64(4), 408–417. https://doi.org/10.1016/j.jbusres.2010.09.010
Keskin, H. (2006). Market orientation, learning orientation, and innovation capabilities in SMEs. European Journal of Innovation Management, 9(4), 396–417. https://doi.org/10.1108/14601060610707849
Le, H. M., Nguyen, T. T., & Hoang, T. C. (2020). Organizational culture, management accounting information, innovation capability and firm performance. Cogent Business & Management, 7(1), 1857594. https://doi.org/10.1080/23311975.2020.1857594
Lichtenthaler, U. (2016). Toward an Innovation-based Perspective on Company Performance. Management Decision, 54(1), 66–87. https://doi.org/10.1108/MD-05-2015-0161
Miftah, D. (2020). Does innovation affect company performance? exploring the mediation effects of management accounting information systems. International Research Journal of Business Studies (IRJBS), 13(2), 189-200. https://doi.org/10.21632/irjbs
Nguyễn Phong Nguyên & Trần Thị Trinh (2018). Vai trò của kế toán quản trị trong việc nâng cao kết quả hoạt động kinh doanh của các doanh nghiệp Việt Nam. http://www.tapchicongthuong.vn/bai-viet/vai-tro-cua-ke-toan-quan-tri-trong-viec-nang-cao-ket-qua-hoat-dong-kinh-doanh-cua-cac-doanh-nghiep-viet-nam-55032.htm
Nijssen, E. J., & Frambach, R. T. (2000). Determinants of the adoption of new product development tools by industrial firms. Industrial Marketing Management, 29(2), 121-131.
Otley, D. (2016). The contingency theory of management accounting and control: 1980–2014. Management Accounting Research, 31, 45–62. https://doi.org/10.1016/j.mar.2016.02.001
Palacios Marqués, D., & José Garrigós Simón, F. (2006). The effect of knowledge management practices on firm performance. Journal of Knowledge Management, 10(3), 143-156.
RATMONO, D., & NAHARTYO, E. (2012). Examining Mediating and Moderating Models on The Relationship Among Management Control Systems, Innovations, and Performance. The Indonesian Journal of Accounting Research, 15(1). http://doi.org/10.33312/ijar.249
Reichert, F. M., Beltrame, R. S., Corso, K. B., Trevisan, M., & Zawislak, P. A. (2011). Technological capability's predictor variables. Journal of Technology Management & Innovation, 6(1), 14-25.
Rosenbusch, N., Brinckmann, J., & Bausch, A. (2011). Is innovation always beneficial? A meta-analysis of the relationship between innovation and performance in SMEs. Journal of Business Venturing, 26(4), 441-457.
Sajady, H., Dastgir, M., & Nejad, H. H. (2012). Evaluation of the effectiveness of accounting information systems. International Journal of Information Science and Management (IJISM), 6(2), 49-59.
Terziovski, M. (2002). Achieving Performance Excellence Through an Integrated Strategy of Radical Innovation and Continuous Improvement. Measuring Business Excellence, 6(2), 5–14. https://doi.org/10.1108/13683040210431419
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