The impact of market orientation on small businesses’ performance in Vietnam: The mediating effects of the management accounting system

Abstract

Objective: The objective of the article is to draw upon the contingency theory to assess the mediating effects of broad-scope management accounting systems (MAS) on the relationship between market orientation and performance in the context of small businesses. Research Design & Methods: Data was collected from 159 small businesses located in Cantho city in Vietnam. The partial least squares structural equation modelling was used to assess the research model.