Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/294408 
Year of Publication: 
2023
Citation: 
[Journal:] Cogent Business & Management [ISSN:] 2331-1975 [Volume:] 10 [Issue:] 2 [Article No.:] 2207879 [Year:] 2023 [Pages:] 1-41
Publisher: 
Taylor & Francis, Abingdon
Abstract: 
This study investigates the mediating effect of strategic management accounting (SMA) practices on the relationship between intellectual capital (IC) and investment efficiency (IE). Using secondary data and primary data through the questionnaire survey from 127 Vietnamese listed companies, this work applies the PLS-SEM approach to examine the mediating role of SMA practices in the relationship between IC and IE. The empirical results show a direct connection between structural capital (a measurement of IC) and IE because firms will likely use structural capital representing a well-organized structure to facilitate efficient capital allocation. Moreover, the research findings also indicate a direct correlation between IC components and SMA practices. Regarding the mediating role of SMA in the relationship between IC and IE, SMA fully or partially mediates the positive influence of IC components over the performance of IE. This research contributes to existing resources management literature on the Resources (i.e. IC) - Practices (i.e. SMA practices) - Productivity (i.e. IE) connectedness. Thereby, it provides undiscovered empirical evidence of the role of employees (human capital (HC)) and well-organized structure (structural capital (SC)) such as procedures or processes to facilitate the efficient allocation of capital.
Subjects: 
Intellectual capital
investment efficiency
PLS-SEM
strategic management accounting practices
Vietnamese publicly traded enterprises
JEL: 
M10
M41
O34
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by Logo
Document Type: 
Article

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