Abstract
This research was modeled to examine and validate the components and factors which affected the intention to adopt (ITA) management accounting system (MAS) among public non-income generating agencies (PNGA) in Vietnam. The study employed 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 (SEM). The main consequences demonstrated that perceived usefulness (PU), perceived ease of use (PEOU), perceived financial cost (PFC) played important roles in affecting ITA of MAS. In addition, multiple group analysis (MGA) of SEM was pointed to test the moderation effect of leadership on the relationship between PU, PEOU, PFC and ITA. Despite some limitations, the findings of this research not only serve as a reference for PNGAs in case of applying MAS through better understanding about the motivation and barriers in MAS implementation but also for the providers in seeking an effective way to approach the basic need of potential customers.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callMore From: International Journal of Recent Technology and Engineering
Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
