Volume 23 No. 3, December 2024
MANAGEMENT AND ACCOUNTING REVIEW, VOLUME 23 NO. 3, DECEMBER 2024
The Impact of Management Accounting Information and the Moderating Role of Cloud Computing on Decision Making in SMEs: Research in Vietnam
Dao Nhat Minh1♣ and Pham Ngọc Toan2
1Faculty of Economics and Accounting, Quy Nhon University, Quy Nhon City, Vietnam
2School of Accounting, University of Economics Ho Chi Minh City, Ho Chi Minh City, Vietnam
ABSTRACT
Using the resource-based view of the firm (RBV) theory, this study examined the relationship between management accounting information and decision-making in small and medium-sized enterprises (SMEs) in Vietnam. The study also explored the moderating role of cloud computing in this relationship. Analyzing data from a sample of 184 SMEs in Vietnam, the results showed that management accounting information enhanced decision-making in these enterprises. All four dimensions of management accounting information—scope, timeliness and frequency of reporting, aggregation, and integration—affect decision-making within SMEs at different levels. Furthermore, if an enterprise adopts cloud computing, a technology which helps people share data and work together no matter where they are, it will increase the strength of this relationship. The results of this research will provide both evidence and motivation for Vietnamese SMEs to adopt management accounting and cloud computing. This will help them make optimal management and business decisions, as a ramification.
Keywords: Management Accounting Information, Decision-Making, Cloud Computing, Small and Medium-Sized Enterprises
♣ Corresponding Author: Dao Nhat Minh; Faculty of Economics and Accounting, Quy Nhon University, Quy Nhon City, Viet Nam; Email: daonhatminh@qnu.edu.vn; Tel: 0935.081.287
ARTICLE INFO
Article History:
Received: 19 December 2023
Accepted: 26 April 2024
Available online: 01 December 2024