The Mediating Role of Management Accounting Information and Organizational Culture Between Organizational Learning and Performance

DOI

10.2991/aebmr.k.211119.002How to use a DOI?

Keywords

Organizational Learning; Management Accounting Information; Organizational Culture; Performance

Abstract

Research purpose

This study focuses on the mediating role of management accounting information (MAI) and organizational culture in the relationship between organizational learning (OL) and organizational performance.

Research motivation

The relationship between OL and organizational performance has been the subject of discussion in management literature. However, certain studies have found a directly significant link between OL and organization performance, whereas others have not. In addition, MAI that is created from accounting information systems as well as organizational culture have important impacts on the enterprise performance. In an emerging economy like Vietnam, there are not that many empirical studies that focusing on OL, MAI, organizational culture, and organization performance. From the needs to improve the organization performance and the lack of research regarding the correlation of these factors, more empirical studies should be conducted in different contexts.

Research design, approach, and method

This is a quantitative research, using a survey approach. Designed based on theoretical foundations, a questionnaire was then self-applied to 170 enterprises. The data set was analysed to test the path model through PLS technique.

Main findings

The findings confirmed that MAI and organizational culture represents complementary mediations for the effects of OL on organization performance. Overall organizational performance was significantly influenced by MAI (β = 0.360), organizational culture (β = 0.346), and OL (β = 0.221). All three factors together can explain 73.3 percent of the variance in organizational performance.

Practical/managerial implications

Findings can be useful for managers and practitioners of enterprises, encouraging further studies on the OL, MAI and organizational culture’s role in assisting organization performance. The study has relevant implications for managers through the identification and analysis of the mediating role of MAI and organizational culture in the relationship between OL and performance.

Copyright

© 2021 The Authors. Published by Atlantis Press International B.V.

Open Access

This is an open access article under the CC BY-NC license.

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TY  - CONF
AU  - Nguyen Bich LIEN
AU  - Pham Tra LAM
AU  - Luong Duc THUAN
PY  - 2021
DA  - 2021/12/07
TI  - The Mediating Role of Management Accounting Information and Organizational Culture Between Organizational Learning and Performance
BT  - Proceedings of the International Conference on Emerging Challenges: Business Transformation and Circular Economy (ICECH 2021)
PB  - Atlantis Press
SP  - 15
EP  - 26
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.211119.002
DO  - 10.2991/aebmr.k.211119.002
ID  - LIEN2021
ER  -