THE EFFECTS OF MANAGEMENT ACCOUNTING SYSTEMS AND ORGANIZATIONAL COMMITMENT ON MANAGEMENT PERFORMANCE: EVIDENCE IN MANUFACTURING COMPANIES IN HANOI

Abstract

The management accounting system (MAS) increasingly plays an important
role in corporate governance today. This study examines the interactive effects of
organizational commitment and management accounting system (MAS) on
management performance. The data collected through a questionnaire survey of
110 administrators from 50 enterprises in Hanoi were analyzed using
multivariate regression. Research results show that the use of management
accounting systems and the commitment to the organization affect
management performance. Accordingly, if managers have a high commitment
to the organization with the use of management accounting systems on a large
scale, the ability to process information is higher, thereby improving
management performance.