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Transformational leadership style, reward systems, management accounting system information and managerial performance the impact of ownership type in vietnamese enterprises

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Nội dung chi tiết: Transformational leadership style, reward systems, management accounting system information and managerial performance the impact of ownership type in vietnamese enterprises

Transformational leadership style, reward systems, management accounting system information and managerial performance the impact of ownership type in vietnamese enterprises

itìtíiGriffithUNIVERSITYGriffith Business SchoolSubmitted ill fulfilment of the requirements of the degree ofDoctor of PhilosophybyThi ThII Nguyen4179

Transformational leadership style, reward systems, management accounting system information and managerial performance the impact of ownership type in vietnamese enterprises 91Transformational Leadership Style, Reward Systems, Management Accounting System Information and Managerial Performance: The Impact of Ownership Type

in Vietnamese EnterprisesThi Thu NguyenM.K.A, M.Acc.Department of Accounting, f inance and EconomicsGriffith Business SchoolGriffith UniversitySubmit Transformational leadership style, reward systems, management accounting system information and managerial performance the impact of ownership type in vietnamese enterprises

ted in fulfilment of the requirements of the degree of Doctor of Philosophy41791AbstractIn a competitive business environment, managers’ need for broa

Transformational leadership style, reward systems, management accounting system information and managerial performance the impact of ownership type in vietnamese enterprises

d scope management accounting system (MAS) information for decision making increases. This information is critical for facilitating managers to gain a

itìtíiGriffithUNIVERSITYGriffith Business SchoolSubmitted ill fulfilment of the requirements of the degree ofDoctor of PhilosophybyThi ThII Nguyen4179

Transformational leadership style, reward systems, management accounting system information and managerial performance the impact of ownership type in vietnamese enterprises fective decisions, thereby improv mg their performance.The extant literature suggests that several factors, such as organisational structure and exter

nal environment, may have an impact on managers’ use of broad scope MAS information (hereafter, the MAS information) and on their performance. However Transformational leadership style, reward systems, management accounting system information and managerial performance the impact of ownership type in vietnamese enterprises

, the literanire suggests that such an impact varies depending on contexts such as countries and cultures. In a transitional economy, as in Vietnam, s

Transformational leadership style, reward systems, management accounting system information and managerial performance the impact of ownership type in vietnamese enterprises

tudies investigating the impact of these factors on managers’ use of die MAS mfoimalion and on then performance arc rather scarce. Vietnam is in the p

itìtíiGriffithUNIVERSITYGriffith Business SchoolSubmitted ill fulfilment of the requirements of the degree ofDoctor of PhilosophybyThi ThII Nguyen4179

Transformational leadership style, reward systems, management accounting system information and managerial performance the impact of ownership type in vietnamese enterprises th multiple ownership types and a mix of leadership styles and reward systems. The relevant literature argues that the impact of different ownership t

ypes, leadership styles and reward systems in the transitional economy of Vietnam may differ from that found in a western country’s developed economy. Transformational leadership style, reward systems, management accounting system information and managerial performance the impact of ownership type in vietnamese enterprises

However, an extensive literature review suggests that research on the impact of leadership style, reward system, and ownership type on managers' use

Transformational leadership style, reward systems, management accounting system information and managerial performance the impact of ownership type in vietnamese enterprises

of the MAS information and their performance in Vietnam has yet to be conducted. The current study addresses this shortcoming.This study sets out to d

itìtíiGriffithUNIVERSITYGriffith Business SchoolSubmitted ill fulfilment of the requirements of the degree ofDoctor of PhilosophybyThi ThII Nguyen4179

Transformational leadership style, reward systems, management accounting system information and managerial performance the impact of ownership type in vietnamese enterprises (RS), managers’ use of the MAS information, and managerial performance (MP);(b)the indirect relationships (i) between TLS and MP via managers’ use of

the MAS information, (ii) between RS and MP via managers’ use of the MAS information, (iii) between ILS and MP via RS. and (iv) between TLS and manag Transformational leadership style, reward systems, management accounting system information and managerial performance the impact of ownership type in vietnamese enterprises

ers' use of (he MAS information via RS; mid(c)the moderating impact of ownership types on these relationships in Vietnamese enterprises (divided into

Transformational leadership style, reward systems, management accounting system information and managerial performance the impact of ownership type in vietnamese enterprises

three groups: state-owned (including enterprises with the stale as the majority shareholder); privately owned (100% domestic private); and foreign-own

itìtíiGriffithUNIVERSITYGriffith Business SchoolSubmitted ill fulfilment of the requirements of the degree ofDoctor of PhilosophybyThi ThII Nguyen4179

Transformational leadership style, reward systems, management accounting system information and managerial performance the impact of ownership type in vietnamese enterprises nd in-depth face-to-face interviews were conducted to collect data. One hundred and ninety-one department managers in Vietnamese enterprises with diff

erent ownership types participated in the study. Data collected from the survey were used to run partial least square (PLS) path models to test the hy Transformational leadership style, reward systems, management accounting system information and managerial performance the impact of ownership type in vietnamese enterprises

potheses for the above effects. Information from the interviews was used to enrich understanding of the hypothesised relationships and to explain the

Transformational leadership style, reward systems, management accounting system information and managerial performance the impact of ownership type in vietnamese enterprises

impact of ownership types on these relationships.The results of this study reveal that:• all direct relationships in (a) were positive and significant

itìtíiGriffithUNIVERSITYGriffith Business SchoolSubmitted ill fulfilment of the requirements of the degree ofDoctor of PhilosophybyThi ThII Nguyen4179

itìtíiGriffithUNIVERSITYGriffith Business SchoolSubmitted ill fulfilment of the requirements of the degree ofDoctor of PhilosophybyThi ThII Nguyen4179

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