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Năm thứ 27(11), Tháng 11/ 2016

Tác động của định hướng thị trường và áp lực cạnh tranh đến mức độ sử dụng thông tin kế toán quản trị nhằm nâng cao kết quả hoạt động kinh doanh ở các doanhnghiệp Việt Nam
Nguyễn Phong Nguyên & Đoàn Ngọc Quế
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Từ khóaĐịnh hướng thị trường; Áp lực cạnh tranh; Thông tin kế toán quản trị.
Trích dẫnNguyễn Phong Nguyên & Đoàn Ngọc Quế (2016), "Tác động của định hướng thị trường và áp lực cạnh tranh đến mức độ sử dụng thông tin kế toán quản trị nhằm nâng cao kết quả hoạt động kinh doanh ở các doanhnghiệp Việt Nam", Tạp chí Phát triển Kinh tế 27(11), 98-123.
Tóm tắtNghiên cứu này xem xét tác động của định hướng thị trường và áp lực cạnh tranh đến mức độ sử dụng thông tin kế toán quản trị nhằm nâng cao kết quả hoạt động kinh doanh ở các doanh nghiệp VN. Kết quả kiểm định bằng PLS (Partial Least Square) với 171 mẫu khảo sát từ các nhà quản trị cấp cao và cấp trung làm việc tại các doanh nghiệp lớn tại VN cho thấy: (1) Mức độ sử dụng thông tin kế toán quản trị theo bốn khía cạnh: Phạm vi rộng, kịp thời, tích hợp, thống nhất/ đồng bộ đóng vai trò truyền dẫn cho mối quan hệ giữa định hướng thị trường và kết quả hoạt động kinh doanh; và (2) Tác động của định hướng thị trường đến mức độ sử dụng thông tin kế toán quản trị theo bốn khía cạnh trên sẽ ngày càng lớn khi áp lực cạnh tranh ngày càng gia tăng.
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