Abstract
Management accounting is a reliable source of information in business activities. However, up to now, there have not been many complete and systematic studies on the factors affecting and the interaction between the implementation of management accounting and the business performance of enterprises. This is a challenging issue for policymakers and business managers. This study, using data from a survey of 370 SMEs in the Mekong Delta, applied the Partial Least Squares-Structural Equation Modeling in the analysis. The research results show that there is a positive linear relationship between management accounting and business efficiency of enterprises through the intermediate factors of management efficiency. Factors affecting the implementation of management accounting include enterprise size, market competition, business owner awareness, and professional qualification of the accounting team.
Highlights
The banking sectors all over the world act as the life blood of modern trade and economic development and through being a major source of finance to the economy (Murerwa, 2015)
The asset quality ratio (AQR) shows a negative contribution to the profitability of commercial banks in Ghana
Among the macroeconomic variables that influence the profit earned by commercial were gross domestic product (GDP) and foreign exchange rate (FOREX), but inflation CPI (INFCPI) does not in any way determines the profitability of banks in the Ghanaian economy
Summary
The banking sectors all over the world act as the life blood of modern trade and economic development and through being a major source of finance to the economy (Murerwa, 2015) The better their financial performance are, the more the shareholders for their investment rewards (Ongore et al, 2013). As one of SSA country, Ghana embarked the financial sector reforms in the late 1980s as part of ongoing Economic Recovery Program (ERP) (Nkegbe and Ustarz, 2015). These reforms could not stop seven major banks to collapse in recent years in Ghana. The megrim causing Uni Bank, UT Bank, Capital Bank, Sovereign Bank, Royal Bank, Beige Bank Limited and Construction bank (GH) Limited to cease to operate pointed out that it is very crucial to identify and mitigate the factors that negatively affects the performance of the banking sector in Ghana
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