Journal of Economic Development, T. 23, S. 2 (2016)

Cỡ chữ:  Nhỏ  Vừa  Lớn

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

NGUYEN PHONG NGUYEN, NGUYEN DUNG HAI, TRAN ANH HOA

Tóm tắt


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.http://jabes.ueh.edu.vn/Home/SearchArticle?article_Id=82502d5f-6f80-43aa-947d-d731023e834a



University of Economics HCMC

JOURNAL OF ECONOMIC DEVELOPMENT

ISSN: 1859-1116