Effectiveness of Management Accounting System in Public Healthcare Sector: An Empirical Investigation in Vietnam

IF 0.8 Q4 BUSINESS, FINANCE Asian Journal of Business and Accounting Pub Date : 2020-12-30 DOI:10.22452/AJBA.VOL13NO2.6

Quang-Huy Ngo

引用次数: 8

Abstract

Research aims: The purpose of this study is to investigate the impact of the decentralized structure on the effectiveness of MAS in the Vietnamese public healthcare sectors. Design/Methodology/Approach: Data collected from 165 respondents working at public healthcare organizations was used to test the proposed model. A PLS-SEM was used to assess the models. Assessment of common-method bias was also examined to ensure the findings' validity. Theoretical contribution/Originality: This study contributes to the MAS literature in Vietnam by extending previous studies' findings. This study also contributes to the contingency literature by assessing the effects of cartesian contingency mediation in MAS studies. Practitioner/Policy implication: This study provides some suggestions to practitioners, which strongly emphasizes the crucial role of the structure of healthcare organizations. Research limitation/Implication: The results subject to the limitation of generalizations and missing the pilot tests as well as the use of self-rating measuring performance.

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公共医疗部门管理会计制度的有效性：越南的实证调查

研究目的：本研究的目的是调查分散结构对越南公共医疗部门MAS有效性的影响。设计/方法/方法：从165名在公共医疗机构工作的受访者收集的数据用于测试拟议的模型。PLS-SEM用于评估模型。对常用方法偏差的评估也进行了检查，以确保研究结果的有效性。理论贡献/原创性：本研究通过扩展先前研究的发现，为越南MAS文献做出了贡献。本研究还通过评估笛卡尔偶然中介在MAS研究中的作用，为偶然性文献做出了贡献。从业者/政策含义：本研究为从业者提供了一些建议，强调了医疗保健组织结构的关键作用。研究局限性/含义：结果受到概括的限制，错过了试点测试，以及使用自评测量性能。

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来源期刊

Asian Journal of Business and Accounting BUSINESS, FINANCE-

CiteScore

2.00

自引率

11.10%

发文量

期刊介绍： An academic journal that aims to advance knowledge in the business and accounting disciplines, to narrow the gap between theory and practice, and to set direction for policy initiatives in Asia. Welcome to the Asian Journal of Business and Accounting (AJBA). AJBA is an international refereed journal, published biannually (30th June and 30th December) by the Faculty of Business and Accountancy, University of Malaya, Malaysia. AJBA aims to publish scholarly business researches that are relevant to Malaysia and the Asian region. It intends to highlight the practical implications in promoting better business decision making process and the formulation of public policy in Asia. This journal publishes theoretical, conceptual, and empirical papers within the broad areas of business and accounting in Asia. The AJBA covers a broad spectrum of the business and accounting disciplines. A suggestive (though not necessarily comprehensive) list of areas that would be included in this journal are: general management, strategic management, human resource management, organizational behaviour, labour and industrial relations, international business management, business communication, entrepreneurship, leadership, management science, operations management, production management, supply chain management, marketing management, brand management, consumer behaviour, information management, e-marketing, e-commerce, quality management, retailing, service marketing, hospitality management, hotel and tourism management, asset pricing, capital and money markets, corporate finance, derivatives markets, finance and banking, financial economics, etc.