Mediating Effecting of Strategic Management Accounting Application in the Relationship Between Network Collaboration and Performance in Vietnam Tourism Sector

Abstract

The study examines the mediating effects of strategic management accounting (SMA) on the relationship between network collaboration and financial and non-financial performance. The model is advanced and tested by using the data collected from 326 tourism businesses in the central of Vietnam by SmartPLS. The findings show that SMA has a significant indirect impact on the relationship between network collaboration and financial performance. Research purpose: This study examines the mediating effects of SMA on the relationship between network collaboration and financial and non-financial performance. Research motivation: This research will provide empirical evidences on the impact of new factors on SMA by considering contingency theory for explaining relationship and developing a new model. Research design, approach and method: A model is tested using partial least – squares path modeling and data were collected from a sample of 326 tourism business in the central of Vietnam. Main findings: The findings show that SMA has a significant indirect impact on the relationship between network collaboration and financial performance. Practical/managerial implications: Tourism leaders may realize their important roles in affecting outcomes through SMA application, especially in their network collaboration.