Overview of management accounting reporting systems in Vietnamese garment enterprises
Published: July 20, 2026
doi:10.62831/nckh.2026.615.v1
Abstract
This study synthesizes domestic and international studies on management accounting information systems (MAIS), organizational performance (OP), factors affecting MAIS, and the impact of MAIS on OP. The study contributes by examining the moderating role of firm size and export activities on performance, as well as the mediating role of innovation strategy in the relationship between MAIS and OP. Based on this, the study proposes a research model on the impact of MAIS on organizational performance in Vietnamese garment enterprises and provides recommendations to support sustainable development. The study contributes to both theoretical and practical understanding of the role of MAIS in improving operational performance and strategic management.
Keywords
management accounting reporting systemmanagement accountingsustainable development
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