Factors affecting management accounting practices under mediating role of enterprise resource planning system: case in Vietnam

This study investigates the factors that influence management accounting practices (MAPs) through the mediating role of enterprise resource planning (ERP) systems in Vietnamese listed firms. Employing both qualitative and quantitative methods [partial least squares structural equation modelling PLS-SEM)], the research reveals that senior management commitment, organisational structure, software quality, vendor support, and innovative technologies have a statistically significant positive impact on ERP systems. Furthermore, this study highlights the mediating role of ERP systems in shaping the relationship between these factors and MAPs. These findings provide practical insights for organisations and policymakers to optimise ERP implementation, emphasising the importance of strong leadership, investment in advanced technologies, and robust vendor partnerships. These strategies are essential for enhancing organisational efficiency and maintaining long-term competitiveness in a dynamic business environment.