The relationship between management accounting information systems, competitive advantage and performance: The moderating role of digital transformation

Abstract

This study aims to clarify the impact of management accounting information systems (MAIS) on competitive advantage (CA) and firm performance (FP), as well as examine the moderating role of digital transformation (DT) in this relationship. Data were collected through a structured questionnaire administered to 145 senior and middle managers at Vietnamese enterprises. The research model was analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS software. Research results show that MAIS has a positive and significant impact on both CA and FP. CA also mediates the relationship between MAIS and FP. In addition, DT has a statistically significant moderating effect only on the relationship between MAIS and CA. This study makes a new contribution to the academic literature by clarifying the role of management accounting information systems in enhancing competitive advantage and business performance, especially in the context of enterprises in Vietnam. The findings not only provide practical suggestions on integrating digital transformation with internal information systems but can also be considered a useful reference for managers in enhancing strategic decision-making and improving organizational performance.