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Organizations depend on different generic strategies to gain competitive advantage (Porter, 1980). Usage of a particular generic strategy is always associated with a set of rules, practices, and procedures within an organization. Amongst them, Strategic Management Accounting (SMA) practices play a vital role in supporting and monitoring the perform...
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... This study makes significant contributions to the literature. Firstly, despite the acknowledged importance of MA, comprehensive understanding of the factors that can influence its successful application in telecommunications companies is lacking [9,36,37]. Several factors can affect MA application use, including external determinants such as economic conditions, regulatory requirements and competitive rivals as well as internal determinants such as managers and accounting staff [18,38]. This study combines the key internal and external factors that may affect the implementation of MA techniques. ...
This study aims to investigate the effects of the determinants of management accounting application use in the telecommunications industry whilst considering the moderating role of organisational culture. The determinants examined in this study were company size, business strategy, accountants’ qualifications, market competition and managers’ awareness. Survey questionnaires were distributed to telecommunications companies in Vietnam, which resulted in a dataset of 146 respondents from 164 Vietnamese telecommunications companies and a response rate of 89%. The target respondents were directors, vice directors, managers and chief accountants. The questionnaires were distributed to each company, and the collected data were processed using Microsoft Excel and analysed for conformity using SPSS and Smart-PLS. Path analysis, specifically, structural equation modelling with partial least squares structural equation modelling, was conducted. The findings indicated that all the determinants except company size positively impacted management accounting application use. However, in the presence of organisational culture, company size did positively influence management accounting application use. Moreover, organisational culture enhanced the influence of managers’ awareness on management accounting application use in the Vietnamese telecommunications companies. This research can deepen our understanding of the determinants of management accounting application use and moderating role of organisational culture in the context of the telecommunications industry. The findings can provide empirical evidence to managers of Vietnamese telecommunications companies seeking to enhance the performance of their organisation.
... Adopting the right strategy is crucial for desired business outcomes. Rathwatta and Samudrage (2019) posited that adopting the right generic strategy must be underlined by an awareness of collection of rules and practices. The rules involve engaging in business war without physical weapons and making rational decisions. ...
"The objective of this study was to address the research problem of how the effect of management accounting practices influences the operation performance of SMEs in the manufacturing sector of the Colombo district. Different SMEs use financial knowledge in varying ways, which affects the performance of the businesses. This study sheds light on the Practices of management accounting used by SMEs in the manufacturing sector and how they affect Operational success. The Management accounting practices which are discussed in the study is, costing, performance evaluation, budgeting, strategic management accounting and decision support system. The data gathered was primary data, using a convenience sampling method in cross-sectional time horizon. And the deductive research methodology and the survey method were used in the research design. The Research was conducted using demographic analysis, correlation coefficient analysis, and regression analysis. The sample was taken from the small and medium-sized, 131 manufacturing enterprises in the Colombo district. The study found, the budgeting system, performance evaluation system, and strategic management accounting system to have a statistically significant impact on operational performance. Costing systems and Decision support systems were found to be not statistically significant in regression analysis. Therefore, 3 out of 5 hypotheses were accepted. As for concluding remarks, this study’s findings recommend that using management accounting practices can enhance operational performance. Further, study suggests that budgeting, performance evaluation, and strategic management accounting be used by management to improve the operational performance of Manufacturing SMEs. The study thereby, hopes to increase the knowledge and awareness of students and professionals who are interested in this field. Additionally, this will provide insight on the management accounting techniques now employed by SME's and their level of financial literacy. Consequently, this study’s valuable information can be used by government, organizations, and experts to advance the Small Medium Enterprises of Sri Lanka."
