The impact of technological capability on lean accounting and the effect of lean accounting on operational performance in Vietnamese textile and garment enterprises

This study examines the relationships among technological capability, lean accounting, and operational performance in Vietnamese textile and garment enterprises. Data were collected from 318 managers at various levels, chief accountants, and accounting staff. The results show that technological capability positively affects the adoption of lean accounting. Technology acquisition and implementation have the strongest effect, followed by technology linkages and collaboration, technology identification and search, technology orientation and selection, and technology mastery and learning capability. The findings also confirm that lean accounting positively affects enterprise operational performance. Based on these results, the study proposes managerial implications for strengthening technological capability, promoting lean accounting adoption, and improving the operational performance of Vietnamese textile and garment enterprises.