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Volume 22 No. 3, December 2023


Article History:
Received: 18 September 2023
Accepted: 05 October 2023
Available online: 01 December 2023


The Impact of Management Control Systems on Performance: Evidence from Vietnamese Enterprises

Huy Manh Dao1, Son Van Dinh2 and Oanh Thi Tu Le1♣

1University of Labor and Social Affairs, Hanoi, Vietnam
2Thuongmai University, Hanoi, Vietnam


The study aimed to evaluate the impact of management control systems (MCS) on the performance of enterprises through the mediated role of learning orientation and entrepreneurial orientation. This study was based on a huge amount of empirical data that was collected from 308 participants, including accountants, CEOs, and business unit managers of Vietnamese firms. Structural equation modeling was used to assess the research model. Our main findings showed that: (1) Both Diagnostic and Interactive MCS uses had a positive impact on performance; (2) Only Interactive MCS use generated a significant, positive, and direct effect on Entrepreneurial Orientation (EO); (3) Learning Orientation (LO) had a direct impact on performance; however, Entrepreneurial Orientation (EO) had not enough evidence to evaluate this effect. This study contributes important proof of the positive impact of MCS on performance. These findings provide precious scientific knowledge for firm managers in Vietnam to improve organizational performance by using MCS, learning orientation, and entrepreneurial orientation.

Keywords: Management Control Systems, Diagnostic Control Systems, Interactive Control Systems, Performance, Vietnam.
Corresponding Author: Oanh Thi Tu Le; University of Labor and Social Affairs, 43 Tran Duy Hung Street, Trung Hoa Ward, Cau Giay District, Hanoi, Vietnam; Email: This email address is being protected from spambots. You need JavaScript enabled to view it.; Tel: 844 96 417 6633


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