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

Nguyen Nguyen Phong, Hai Nguyen Dung, Hoa Tran Anh
2016 JOURNAL OF ASIAN BUSINESS AND ECONOMIC STUDIES  
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
more » ... erformance. 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.
doi:10.24311/jabes/2016.23.2.07 fatcat:crqzo2o7l5gr5pnaxuimfs4p3q