Abstract

Interfirm cooperation and its linkage to management accounting information are vital for organizational performance. However, the literature lacks insight into how competitive advantage emerges in the context of intrafirm cooperation via the use of management accounting systems (MAS). This study evaluates whether management accounting practices translate cooperation among different organizational functions into enhanced organizational performance. Findings from survey data from 186 large firms in Vietnam show that the use of MAS fully mediates the effects of cross-functional cooperation on organizational performance. Our study adds to the limited research examining the interface between cross-functional cooperation and MAS.

摘要

企业间合作及其与管理会计信息的联系对于组织绩效至关重要。但是，文献缺乏关于通过使用管理会计系统（MAS）在公司内部合作的背景下如何显现竞争优势的见解。这项研究评估管理会计惯例是否将不同组织职能之间的合作转化为增强的组织绩效。越南186家大公司的调查数据发现，MAS的使用充分调解了跨职能合作对组织绩效的影响。我们的研究增加了有限的研究，以研究跨职能合作与MAS之间的接口。