Factors Affecting the Use of Costing Systems toward Managerial Performancein Vietnamese Public Hospitals

Factors Affecting the Use of Costing Systems toward Managerial Performancein Vietnamese Public Hospitals

This study investigates contextual and behavioral factors affecting the use of costing systems toward managerial performance among Vietnam’s public hospitals. The PLS-SEM results based on survey data from 262 mid-level managers from various departments indicate that top management support, decentral...

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Những tác giả chính: Nguyen, Phong Nguyen, Nguyen, Dung Hai, Tran, Anh Hoa
Định dạng: Bài viết
Ngôn ngữ:English
Được phát hành: University of Economics Ho Chi Minh City 2023
Truy cập trực tuyến:http://jabes.ueh.edu.vn/Home/SearchArticle?article_Id=82502d5f-6f80-43aa-947d-d731023e834a
http://scholar.dlu.edu.vn/thuvienso/handle/DLU123456789/115496
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Thư viện lưu trữ: Thư viện Trường Đại học Đà Lạt
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spelling oai:scholar.dlu.edu.vn:DLU123456789-1154962023-03-08T03:56:31Z Factors Affecting the Use of Costing Systems toward Managerial Performancein Vietnamese Public Hospitals Nguyen, Phong Nguyen Nguyen, Dung Hai Tran, Anh Hoa This study investigates contextual and behavioral factors affecting the use of costing systems toward managerial performance among Vietnam’s public hospitals. The PLS-SEM results based on survey data from 262 mid-level managers from various departments indicate that top management support, decentralization of decision making, perceived technical validity, and perceived environmental uncertainty are important drivers of the use of costing systems, which in turn enhances task performance. The findings suggest that Vietnamese public hospitals should not underestimate the contextual and behavioral factors involved in facilitating the functioning of costing systems toward better performance outcomes. This study adds to limited research on behavioral accounting in Vietnamese public hospitals. 2023-03-08T03:56:31Z 2023-03-08T03:56:31Z 2016 Article 2615-9112 http://jabes.ueh.edu.vn/Home/SearchArticle?article_Id=82502d5f-6f80-43aa-947d-d731023e834a http://scholar.dlu.edu.vn/thuvienso/handle/DLU123456789/115496 10.24311/jabes/2016.23.2.07 en Journal of Asian Business and Economic Studies, Volume 23, Issue 02; p. 77-99 application/pdf University of Economics Ho Chi Minh City
institution Thư viện Trường Đại học Đà Lạt
collection Thư viện số
language English
description This study investigates contextual and behavioral factors affecting the use of costing systems toward managerial performance among Vietnam’s public hospitals. The PLS-SEM results based on survey data from 262 mid-level managers from various departments indicate that top management support, decentralization of decision making, perceived technical validity, and perceived environmental uncertainty are important drivers of the use of costing systems, which in turn enhances task performance. The findings suggest that Vietnamese public hospitals should not underestimate the contextual and behavioral factors involved in facilitating the functioning of costing systems toward better performance outcomes. This study adds to limited research on behavioral accounting in Vietnamese public hospitals.
format Article
author Nguyen, Phong Nguyen
Nguyen, Dung Hai
Tran, Anh Hoa
spellingShingle Nguyen, Phong Nguyen
Nguyen, Dung Hai
Tran, Anh Hoa
Factors Affecting the Use of Costing Systems toward Managerial Performancein Vietnamese Public Hospitals
author_facet Nguyen, Phong Nguyen
Nguyen, Dung Hai
Tran, Anh Hoa
author_sort Nguyen, Phong Nguyen
title Factors Affecting the Use of Costing Systems toward Managerial Performancein Vietnamese Public Hospitals
title_short Factors Affecting the Use of Costing Systems toward Managerial Performancein Vietnamese Public Hospitals
title_full Factors Affecting the Use of Costing Systems toward Managerial Performancein Vietnamese Public Hospitals
title_fullStr Factors Affecting the Use of Costing Systems toward Managerial Performancein Vietnamese Public Hospitals
title_full_unstemmed Factors Affecting the Use of Costing Systems toward Managerial Performancein Vietnamese Public Hospitals
title_sort factors affecting the use of costing systems toward managerial performancein vietnamese public hospitals
publisher University of Economics Ho Chi Minh City
publishDate 2023
url http://jabes.ueh.edu.vn/Home/SearchArticle?article_Id=82502d5f-6f80-43aa-947d-d731023e834a
http://scholar.dlu.edu.vn/thuvienso/handle/DLU123456789/115496
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