TAILIEUCHUNG - Factors affecting the use of costing systems toward managerial performance in Vietnamese public hospitals

The findings suggest that Vietnamese public hospitals should not underestimate the contextual and behavioral factors involved in facilitating the functioning of costing systems toward better performance outcomes. This study adds to limited research on behavioral accounting in Vietnamese public hospitals. | Nguyen Phong Nguyen et. al. / Journal of Economic Development 23(2) 77-99 77 Factors Affecting the Use of Costing Systems toward Managerial Performance in Vietnamese Public Hospitals NGUYEN PHONG NGUYEN University of Economics HCMC – nguyenphongnguyen@ NGUYEN DUNG HAI University of Economics HCMC – dunghai@ TRAN ANH HOA University of Economics HCMC – tranhhoa@ ARTICLE INFO ABSTRACT Article history: This study investigates contextual and behavioral factors affecting the use of costing systems toward managerial performance among Vietnam’s public hospitals. The PLS-SEM results based on survey data from 262 mid-level managers from various departments indicate that top management support, decentralization of decision making, perceived technical validity, and perceived environmental uncertainty are important drivers of the use of costing systems, which in turn enhances task performance. The findings suggest that Vietnamese public hospitals should not underestimate the contextual and behavioral factors involved in facilitating the functioning of costing systems toward better performance outcomes. This study adds to limited research on behavioral accounting in Vietnamese public hospitals. Received: May 22 2015 Received in revised form: Oct. 27 2015 Accepted: Mar. 25 2016 Keywords: Costing systems, top management support, decentralization, technical validity, perceived environmental uncertainty, public hospitals. 78 Nguyen Phong Nguyen et. al. / Journal of Economic Development 23(2) 77-99 1. Introduction Public hospitals play a pivotal role in the health care and medical systems of Vietnam. In 2014 the health care system had 1,349 hospitals with 260,058 activated beds; there were 1,179 public hospitals in total, representing of the number of hospitals across the country (Hieu, 2015). The shifting of the Vietnamese economy from closed and centralized toward an open market in the late 1980s led to many adjustments in .

• Kinh tế học
• Costing systems
• Top management support
• Technical validity
• Perceived environmental uncertainty
• Public hospitals
• Managerial accounting
• Lecture Managerial accounting
• Process costing
• Standard costing systems
• Direct materials
• Process costing system
• Variable costing
• Absorption costing
• Activity based costing
• Traditional costing systems
• New costing system
• Activity based costing system
• Activity based management
• Kế toán quản trị
• Product costs
• Job order costing
• Cost allocation
• Cost concepts
• Cost behavior analysis
• The changing business environment
• Management accounting
• Lecture Management accounting
• Managing resources
• Operation costing
• Product costing systems
• Standard costing
• Job costing
• Cost accounting
• Fundamentals of cost accounting
• Cost analysis
• Cost management systems
• Product costing
• Product costing
• Systems design
• Overhead application
• Cost management
• Cost systems
• Operational performance measurement
• Strategic performance measurement
• Management accounting information
• Managing value
• Designing product costing systems
• Service costing
• Customer profitability analysis
• Production cost report
• Dynamic business environment
• Hybrid product costing systems
• Process cost flows
• Determining cost
• Divisional performance
• Special topics
• Financial Statements
• Making business decision
• Business decision tool
• Lecture Accounting
• Financial accounting
• Decision making