Cạnh tranh thị trường và hiệu quả hoạt động: Vai trò truyền dẫn của thông tin kế toán quản trị, quản trị rủi ro và đổi mới tổ chức tại các doanh nghiệp Việt Nam=Market competition and operational performance: The transmission relationship of management accounting information system, enterprise risk management, and organizational innovation performance in Vietnamese enterprises

0 Người đánh giá. Xếp hạng trung bình 0

Tác giả: Khả Đồng Nguyễn, Trọng Phương Nguyễn

Ngôn ngữ: vie

Ký hiệu phân loại:

Thông tin xuất bản: Tạp chí Công thương, 2024

Mô tả vật lý: tr.376-381

Bộ sưu tập: Metadata

ID: 475605

Thêm vào giỏ

Nghiên cứu này nhằm mục đích kiểm tra mối quan hệ giữa hiệu suất hoạt động (Operational performance - OP) và cạnh tranh thị trường (Market Competition - MC) thông qua mối quan hệ truyền dẫn của hệ thống thông tin kế toán quản trị (Management Accounting Information - MAIS), quản trị rủi ro doanh nghiệp (Enterprise Risk Management - ERM) và hiệu suất đổi mới tổ chức (Organizational Innovation Performance - OIP). Kết quả phân tích từ dữ liệu khảo sát 215 doanh nghiệp thông qua phần mềm SmartPLS 4.0.9 cho thấy có mối quan hệ trung gian giữa MC và OP thông qua MAIS, ERM, OIP. Kết quả nghiên cứu cho thấy trong thị trường cạnh tranh ngày càng leo thang như hiện nay, doanh nghiệp phải ưu tiên nâng cao hiệu quả đổi mới tổ chức, quan tâm đến mức độ sử dụng thông tin kế toán quản trị và tận dụng lợi thế trong quản trị rủi ro doanh nghiệp để thích ứng và phát triển bền vững với nhu cầu của thị trường hiện nay.This study examined the relationship between operational performance (OP) and market competition (MC) through the transmission relationship of management accounting information system (MAIS), enterprise risk management (ERM), and organizational innovation performance (OIP). Through analyzing data collected from 215 businesses with SmartPLS 4.0.9, the study found that there is an intermediate relationship between MC and OP through MAIS, ERM, and OIP. The study’s results show that in today's increasingly competitive market, businesses must prioritize improving the efficiency of OIP, pay attention to the use of MAIS, and take advantage of ERM to adapt and develop sustainably to meet current market needs.

1. Đọc trực tuyến

1. Đọc trực tuyến

Tạo bộ sưu tập với mã QR