A study on the impact of innovation capacity on business performance of Vietnamese manufacturing enterprises through the intermediary role of management accounting information system
Published: July 29, 2026
Abstract
This study is to evaluate the impact of innovation capacity and management accounting information system on the operational efficiency of enterprises. The study also tests the intermediary role of the management accounting information system in the relationship between the innovation capacity and the performance of enterprises. The quantitative research method is used to conduct this study with samples from 156 manufacturing enterprises in Vietnam. The data is analyzed by using the Smart PLS software with PLS SEM technique, including: descriptive statistics, measurement model verification, and structural model testing. The study finds that the factors of innovation capacity and management accounting information system have a positive correlation with the business performance, and the management accounting information system plays an intermediary role between the innovation capacity and the operational efficiency. Based on these findings, some implications are proposed to help enterprises improve their performance through the improvement of their innovation capacity and management accounting information system.
Keywords
innovation capacitymanagement accounting information systemoperational efficiencyPLS SEMVietnam
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