organizational culture, management accounting information, innovation capability and firm performance in Vietnamese small and medium …-level managers in Vietnamese SMEs. The results reveal that management's cultural orientation combined with management accounting … show that the use of management accounting information fully mediates the relationship between management's value …

.e. customer orientation and competitor orientation, on the use of management accounting information to enhance firm performance … the use of management accounting systems (in terms of broad scope, timeliness, aggregation, and integration). This, in … and developing management accounting systems for Vietnamese companies. …