Management Accounting System in Public Healthcare Entities: Evidence from Vietnam
Autor(a) principal: | |
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Data de Publicação: | 2020 |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Contabilidade, Gestão e Governança |
Texto Completo: | https://revistacgg.org/index.php/contabil/article/view/2414 |
Resumo: | Objective:This study aims to examine the influence of contingency factors as market competition and organizational size on the effectiveness of the management accounting system (MAS) design in Vietnamese public healthcare entities. Method: Data were collected from 165 respondents working in Vietnamese public healthcare entities. PLS-SEM techniques were used to test the proposed model. Besides, the common method bias was assessed by employing the one single factor test and marker variable technique.Results: The results reveal that market competition is positively associated with four characteristics of MAS design as scope, timeliness, integration, and aggregation. The size of healthcare entities only positively correlates with two characteristics as integration and aggregation. All these four characteristics allow an increase in managerial performance.Originality/relevance: A previous study shows that healthcare's managers in Vietnam find MAS information to improve performance in several aspects. However, this study does not indicate whether or not MAS has an impact on managerial performance. Besides, according to contingency theorists, MAS should be designed in line with contextual factors to enhance performance. This study aims to address these gaps.Theoretical/methodological contributions: With respect to the literature on healthcare sectors in Vietnam, this study extends the works of Pomberg et al. (2012) and Fung (2012) by indicating market competition and organizational sizes driving MAS to design more sophisticated in order to improve managerial performance. Besides, this paper contributes to the literature on public sectors by following a suggestion of Van Helden (2005), who urges the researcher should focus more on other management accounting topics than budgeting and performance evaluations, and use survey-based methods in public-sector research. Lastly, this study is the first study examining the impact of contingency factors as the organizational size on the effectiveness of MAS design, which is the assumption of most studies on management accounting. |
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Management Accounting System in Public Healthcare Entities: Evidence from VietnamSistema de Contabilidade Gerencial em Entidades de Saúde Pública: Evidências do VietnãCompetitionHealthcare sectorsManagement accounting systemManagerial performancePublic sectorsVietnamCompetiçãoSetores de saúdeSistema de contabilidade gerencialDesempenho gerencialSetores públicosObjective:This study aims to examine the influence of contingency factors as market competition and organizational size on the effectiveness of the management accounting system (MAS) design in Vietnamese public healthcare entities. Method: Data were collected from 165 respondents working in Vietnamese public healthcare entities. PLS-SEM techniques were used to test the proposed model. Besides, the common method bias was assessed by employing the one single factor test and marker variable technique.Results: The results reveal that market competition is positively associated with four characteristics of MAS design as scope, timeliness, integration, and aggregation. The size of healthcare entities only positively correlates with two characteristics as integration and aggregation. All these four characteristics allow an increase in managerial performance.Originality/relevance: A previous study shows that healthcare's managers in Vietnam find MAS information to improve performance in several aspects. However, this study does not indicate whether or not MAS has an impact on managerial performance. Besides, according to contingency theorists, MAS should be designed in line with contextual factors to enhance performance. This study aims to address these gaps.Theoretical/methodological contributions: With respect to the literature on healthcare sectors in Vietnam, this study extends the works of Pomberg et al. (2012) and Fung (2012) by indicating market competition and organizational sizes driving MAS to design more sophisticated in order to improve managerial performance. Besides, this paper contributes to the literature on public sectors by following a suggestion of Van Helden (2005), who urges the researcher should focus more on other management accounting topics than budgeting and performance evaluations, and use survey-based methods in public-sector research. Lastly, this study is the first study examining the impact of contingency factors as the organizational size on the effectiveness of MAS design, which is the assumption of most studies on management accounting.Objetivo: Este estudo tem como objetivo examinar a influência de fatores de contingência, como concorrência no mercado e tamanho organizacional, na eficácia do design do sistema de contabilidade gerencial (SCG) em entidades de saúde pública vietnamitas.Método: Os dados foram coletados de 165 entrevistados que trabalham em entidades de saúde pública vietnamitas. Técnicas de PLS-SEM foram utilizadas para testar o modelo proposto. Além disso, a tendência do método comum foi avaliada por meio do teste de fator único e da técnica variável de marcador.Originalidade/Relevância: Estudo anterior mostra que os gerentes de saúde do Vietnã acreditam que as informações do SCG podem melhorar o desempenho em vários aspectos. No entanto, este estudo não indica se o SCG tem ou não impacto no desempenho gerencial. Ademais, de acordo com os teóricos de contingência, o SCG deve ser projetado de acordo com fatores contextuais para melhorar o desempenho. Este estudo visa abordar essas lacunas.Resultados: Os resultados revelam que a concorrência no mercado está positivamente associada a quatro características do design do SCG: escopo, oportunidade, integração e agregação. O tamanho das entidades de saúde apenas se correlaciona positivamente com duas dessas características: integração e agregação. Todas essas quatro características permitem o aumento do desempenho gerencial.Contribuições teóricas/metodológicas: Respeitando a literatura sobre os setores de saúde no Vietnã, este estudo estende os trabalhos de Pomberg et al. (2012) e Fung (2012), inserindo a concorrência no mercado e os tamanhos organizacionais, o que leva o SCG a projetar de forma mais sofisticada, para melhorar o desempenho gerencial. Além disso, esta pesquisa contribui para a literatura sobre setores públicos, seguindo uma sugestão de Van Helden (2005), que recomenda que o pesquisador se concentre mais em outros tópicos de contabilidade gerencial do que em avaliações de orçamento e desempenho, e que use métodos embasados em pesquisas no setor público. Por fim, este estudo é o primeiro a examinar o impacto de fatores de contingência, como o tamanho organizacional, na efetividade do design do SCG, que é o pressuposto da maioria dos estudos sobre contabilidade gerencial.Contabilidade Gestão e Governança2020-12-21info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://revistacgg.org/index.php/contabil/article/view/241410.51341/1984-3925_2020v23n3a6Contabilidade Gestão e Governança; v. 23 n. 3 (2020); 383-4041984-39251984-3925reponame:Contabilidade, Gestão e Governançainstname:Universidade de Brasília (UnB)instacron:UNBenghttps://revistacgg.org/index.php/contabil/article/view/2414/PDF_EnCopyright (c) 2020 Revista Contabilidade, Gestão e Governançainfo:eu-repo/semantics/openAccessNgo, Quang-Huy2022-09-22T08:50:22Zoai:oai.jamg.cloud:article/2414Revistahttp://www.revistacgg.org/index.php/contabilPUBhttps://revistacgg.org/index.php/contabil/oaijamg.cgg@gmail.com1516-70111984-3925opendoar:2022-09-22T08:50:22Contabilidade, Gestão e Governança - Universidade de Brasília (UnB)false |
dc.title.none.fl_str_mv |
Management Accounting System in Public Healthcare Entities: Evidence from Vietnam Sistema de Contabilidade Gerencial em Entidades de Saúde Pública: Evidências do Vietnã |
title |
Management Accounting System in Public Healthcare Entities: Evidence from Vietnam |
spellingShingle |
Management Accounting System in Public Healthcare Entities: Evidence from Vietnam Ngo, Quang-Huy Competition Healthcare sectors Management accounting system Managerial performance Public sectors Vietnam Competição Setores de saúde Sistema de contabilidade gerencial Desempenho gerencial Setores públicos |
title_short |
Management Accounting System in Public Healthcare Entities: Evidence from Vietnam |
title_full |
Management Accounting System in Public Healthcare Entities: Evidence from Vietnam |
title_fullStr |
Management Accounting System in Public Healthcare Entities: Evidence from Vietnam |
title_full_unstemmed |
Management Accounting System in Public Healthcare Entities: Evidence from Vietnam |
title_sort |
Management Accounting System in Public Healthcare Entities: Evidence from Vietnam |
author |
Ngo, Quang-Huy |
author_facet |
Ngo, Quang-Huy |
author_role |
author |
dc.contributor.author.fl_str_mv |
Ngo, Quang-Huy |
dc.subject.por.fl_str_mv |
Competition Healthcare sectors Management accounting system Managerial performance Public sectors Vietnam Competição Setores de saúde Sistema de contabilidade gerencial Desempenho gerencial Setores públicos |
topic |
Competition Healthcare sectors Management accounting system Managerial performance Public sectors Vietnam Competição Setores de saúde Sistema de contabilidade gerencial Desempenho gerencial Setores públicos |
description |
Objective:This study aims to examine the influence of contingency factors as market competition and organizational size on the effectiveness of the management accounting system (MAS) design in Vietnamese public healthcare entities. Method: Data were collected from 165 respondents working in Vietnamese public healthcare entities. PLS-SEM techniques were used to test the proposed model. Besides, the common method bias was assessed by employing the one single factor test and marker variable technique.Results: The results reveal that market competition is positively associated with four characteristics of MAS design as scope, timeliness, integration, and aggregation. The size of healthcare entities only positively correlates with two characteristics as integration and aggregation. All these four characteristics allow an increase in managerial performance.Originality/relevance: A previous study shows that healthcare's managers in Vietnam find MAS information to improve performance in several aspects. However, this study does not indicate whether or not MAS has an impact on managerial performance. Besides, according to contingency theorists, MAS should be designed in line with contextual factors to enhance performance. This study aims to address these gaps.Theoretical/methodological contributions: With respect to the literature on healthcare sectors in Vietnam, this study extends the works of Pomberg et al. (2012) and Fung (2012) by indicating market competition and organizational sizes driving MAS to design more sophisticated in order to improve managerial performance. Besides, this paper contributes to the literature on public sectors by following a suggestion of Van Helden (2005), who urges the researcher should focus more on other management accounting topics than budgeting and performance evaluations, and use survey-based methods in public-sector research. Lastly, this study is the first study examining the impact of contingency factors as the organizational size on the effectiveness of MAS design, which is the assumption of most studies on management accounting. |
publishDate |
2020 |
dc.date.none.fl_str_mv |
2020-12-21 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://revistacgg.org/index.php/contabil/article/view/2414 10.51341/1984-3925_2020v23n3a6 |
url |
https://revistacgg.org/index.php/contabil/article/view/2414 |
identifier_str_mv |
10.51341/1984-3925_2020v23n3a6 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
https://revistacgg.org/index.php/contabil/article/view/2414/PDF_En |
dc.rights.driver.fl_str_mv |
Copyright (c) 2020 Revista Contabilidade, Gestão e Governança info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2020 Revista Contabilidade, Gestão e Governança |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Contabilidade Gestão e Governança |
publisher.none.fl_str_mv |
Contabilidade Gestão e Governança |
dc.source.none.fl_str_mv |
Contabilidade Gestão e Governança; v. 23 n. 3 (2020); 383-404 1984-3925 1984-3925 reponame:Contabilidade, Gestão e Governança instname:Universidade de Brasília (UnB) instacron:UNB |
instname_str |
Universidade de Brasília (UnB) |
instacron_str |
UNB |
institution |
UNB |
reponame_str |
Contabilidade, Gestão e Governança |
collection |
Contabilidade, Gestão e Governança |
repository.name.fl_str_mv |
Contabilidade, Gestão e Governança - Universidade de Brasília (UnB) |
repository.mail.fl_str_mv |
jamg.cgg@gmail.com |
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1798315268222484480 |