Exploring the intention to adopt management accounting system in the public sector: An empirical investigation of public non-income generating agencies
This research is to explore and validate the components and factors that affect the intention to adopt (ITA) management accounting systems (MAS) among public non-income generating agencies (PNGAs) in one of the provinces in Vietnam. This study employs primary data from a survey of 436 accountants wo...
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| Định dạng: | Chương sách |
| Ngôn ngữ: | English |
| Thông tin xuất bản: |
World Scientific Publishing Co.
2021
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| Chủ đề: | |
| Truy cập trực tuyến: | http://digital.lib.ueh.edu.vn/handle/UEH/62293 https://doi.org/10.1142/9789811227158_0004 |
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oai:localhost:UEH-622932021-09-05T07:41:21Z Exploring the intention to adopt management accounting system in the public sector: An empirical investigation of public non-income generating agencies Pham Q.H. Vu K.P. Management accounting system Public non-income generating agency Technology acceptance model This research is to explore and validate the components and factors that affect the intention to adopt (ITA) management accounting systems (MAS) among public non-income generating agencies (PNGAs) in one of the provinces in Vietnam. This study employs primary data from a survey of 436 accountants working in these entities. Quantitative analysis methods applied to test the hypothesis in the research included Cronbach’s Alpha reliability analysis, exploratory factor analysis (EFA), confirmatory factor analysis (CFA), and structural equation models (SEMs). The results show that perceived usefulness (PU), perceived ease of use (PEOU), perceived financial cost (PFC) play important roles in affecting ITA of MAS. In addition, many group analyzes (MGA) of SEM are conducted to test the moderation effect of leadership on the relationship between PU, PEOU, PFC, and ITA. Despite some limitations, the findings of this study not only serve as a reference for PNGAs regarding application of MAS through better understanding the motivations and barriers in MAS implementation but also for the providers in seeking an effective way to approach the basic needs of potential customers. 2021-09-05T07:41:21Z 2021-09-05T07:41:21Z 2021 Book Chapter 9789811227165 http://digital.lib.ueh.edu.vn/handle/UEH/62293 https://doi.org/10.1142/9789811227158_0004 en Recent Developments in Vietnamese Business and Finance none Portable Document Format (PDF) 63 94 World Scientific Publishing Co. |
| institution |
Đại học Kinh tế Thành phố Hồ Chí Minh |
| collection |
DSpaceUEH |
| language |
English |
| topic |
Management accounting system Public non-income generating agency Technology acceptance model |
| spellingShingle |
Management accounting system Public non-income generating agency Technology acceptance model Pham Q.H. Exploring the intention to adopt management accounting system in the public sector: An empirical investigation of public non-income generating agencies |
| description |
This research is to explore and validate the components and factors that affect the intention to adopt (ITA) management accounting systems (MAS) among public non-income generating agencies (PNGAs) in one of the provinces in Vietnam. This study employs primary data from a survey of 436 accountants working in these entities. Quantitative analysis methods applied to test the hypothesis in the research included Cronbach’s Alpha reliability analysis, exploratory factor analysis (EFA), confirmatory factor analysis (CFA), and structural equation models (SEMs). The results show that perceived usefulness (PU), perceived ease of use (PEOU), perceived financial cost (PFC) play important roles in affecting ITA of MAS. In addition, many group analyzes (MGA) of SEM are conducted to test the moderation effect of leadership on the relationship between PU, PEOU, PFC, and ITA. Despite some limitations, the findings of this study not only serve as a reference for PNGAs regarding application of MAS through better understanding the motivations and barriers in MAS implementation but also for the providers in seeking an effective way to approach the basic needs of potential customers. |
| author2 |
Vu K.P. |
| author_facet |
Vu K.P. Pham Q.H. |
| format |
Book Chapter |
| author |
Pham Q.H. |
| author_sort |
Pham Q.H. |
| title |
Exploring the intention to adopt management accounting system in the public sector: An empirical investigation of public non-income generating agencies |
| title_short |
Exploring the intention to adopt management accounting system in the public sector: An empirical investigation of public non-income generating agencies |
| title_full |
Exploring the intention to adopt management accounting system in the public sector: An empirical investigation of public non-income generating agencies |
| title_fullStr |
Exploring the intention to adopt management accounting system in the public sector: An empirical investigation of public non-income generating agencies |
| title_full_unstemmed |
Exploring the intention to adopt management accounting system in the public sector: An empirical investigation of public non-income generating agencies |
| title_sort |
exploring the intention to adopt management accounting system in the public sector: an empirical investigation of public non-income generating agencies |
| publisher |
World Scientific Publishing Co. |
| publishDate |
2021 |
| url |
http://digital.lib.ueh.edu.vn/handle/UEH/62293 https://doi.org/10.1142/9789811227158_0004 |
| work_keys_str_mv |
AT phamqh exploringtheintentiontoadoptmanagementaccountingsysteminthepublicsectoranempiricalinvestigationofpublicnonincomegeneratingagencies |
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