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Please use this identifier to cite or link to this item: https://digital.lib.ueh.edu.vn/handle/UEH/62293
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dc.contributor.authorPham Q.H.-
dc.contributor.otherVu K.P.-
dc.date.accessioned2021-09-05T07:41:21Z-
dc.date.available2021-09-05T07:41:21Z-
dc.date.issued2021-
dc.identifier.isbn9789811227165-
dc.identifier.urihttp://digital.lib.ueh.edu.vn/handle/UEH/62293-
dc.description.abstractThis research is to explore and validate the components and factors that affect the intention to adopt (ITA) management accounting systems (MAS) among public non-income generating agencies (PNGAs) in one of the provinces in Vietnam. This study employs primary data from a survey of 436 accountants working in these entities. Quantitative analysis methods applied to test the hypothesis in the research included Cronbach’s Alpha reliability analysis, exploratory factor analysis (EFA), confirmatory factor analysis (CFA), and structural equation models (SEMs). The results show that perceived usefulness (PU), perceived ease of use (PEOU), perceived financial cost (PFC) play important roles in affecting ITA of MAS. In addition, many group analyzes (MGA) of SEM are conducted to test the moderation effect of leadership on the relationship between PU, PEOU, PFC, and ITA. Despite some limitations, the findings of this study not only serve as a reference for PNGAs regarding application of MAS through better understanding the motivations and barriers in MAS implementation but also for the providers in seeking an effective way to approach the basic needs of potential customers.en
dc.formatPortable Document Format (PDF)-
dc.language.isoeng-
dc.publisherWorld Scientific Publishing Co.-
dc.relation.ispartofRecent Developments in Vietnamese Business and Finance-
dc.rightsWorld Scientific Publishing Company-
dc.subjectManagement accounting systemen
dc.subjectPublic non-income generating agencyen
dc.subjectTechnology acceptance modelen
dc.titleExploring the intention to adopt management accounting system in the public sector: An empirical investigation of public non-income generating agenciesen
dc.typeBook Chapteren
dc.identifier.doihttps://doi.org/10.1142/9789811227158_0004-
dc.format.firstpage63-
dc.format.lastpage94-
item.cerifentitytypePublications-
item.languageiso639-1en-
item.openairecristypehttp://purl.org/coar/resource_type/c_18cf-
item.fulltextOnly abstracts-
item.grantfulltextnone-
item.openairetypeBook Chapter-
Appears in Collections:INTERNATIONAL PUBLICATIONS
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