How Can Vietnamese Companies Benefit from Management Accounting Systems and Supply Chain Integration Under Business Environment Uncertainty?

We develop and test a moderated mediation model to explain how management accounting systems impact supply chain integration and firm performance, and how perceived environmental uncertainty influences these relationships. Partial least squares structural equation modeling was used to analyze the survey data from 158 supply chain firms in Vietnam. Results indicate that the use of management accounting systems increases the extent of supply chain integration, which in turn enhances firm performance. Furthermore, perceived environmental uncertainty moderates the positive associations between the use of management accounting systems, supply chain integration, and firm performance. This study makes several contributions to existing literature. First, it elucidates the role of supply chain integration in promoting partner integration in the Vietnamese context. Second, it reveals the performance implications of the interaction between management accounting systems and supply chain integration. Our findings have important implications for supply chain management because they emphasize the need to develop effective management accounting systems and supply chain integration strategies in the context of environmental uncertainty. We looked at how Vietnamese companies can benefit from using management accounting systems and integrating their supply chains, especially when facing uncertain business environments. We surveyed 158 supply chain firms in Vietnam and used a statistical method called partial least squares structural equation modeling to analyze the data. Our results show that when companies use management accounting systems, it helps them integrate their supply chains better, which then improves their overall performance. We also found that the level of uncertainty in the business environment affects how these factors work together. This study is important because it sheds light on how supply chain integration can strengthen partnerships among companies in Vietnam and how combining management accounting systems with supply chain integration can boost performance. These findings suggest that companies in Vietnam should focus on developing effective management accounting systems and strategies for integrating their supply chains, especially when dealing with uncertain business conditions.