This study examines how business ethics (BE), management accounting (MA), and enterprise risk management (ERM) relate to perceived firm outcomes (FO) in Vietnamese small and medium-sized enterprises. Drawing on agency theory, the resource-based view, and contingency theory, an integrated model is tested using partial least squares structural equation modelling on 304 valid survey responses. The measurement model shows acceptable reliability and convergent validity, although high correlations among several perceptual constructs call for cautious interpretation. The findings are consistent with business ethics being positively associated with management accounting and, indirectly, with perceived firm outcomes through management accounting, and with enterprise risk management serving as an important intervening mechanism. The model accounts for a high proportion of variance in the endogenous constructs, although this should be read cautiously given the perceptual, single-source measures. The study offers an integrated, theory-based account of these associations in a developing-economy SME setting.

Keywords:
Management Accounting
Business Ethics
Firm Outcomes
Risk Management
Vietnam

*Corresponding Author.
E-mail address: khuongnv@uel.edu.vn