Impact of management accounting information systems on operational performance of manufacturing enterprises in Ho Chi Minh City
Published: July 20, 2026
doi:10.62831/nckh.2026.622.v1
Abstract
This study aims to determine and measure the impact of management accounting information systems on the operational performance of manufacturing enterprises in Ho Chi Minh City. The findings show that information quality, system integration, system quality, user competence, top management support, and the level of digital technology adoption all positively influence firm performance. Based on these results, the study proposes managerial implications to enhance the effectiveness of management accounting information systems, thereby improving operational performance, strengthening competitiveness, and promoting sustainable development.
Keywords
management accounting information systemoperational performancemanufacturing enterprisesHo Chi Minh City
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