The impact of macroeconomic factors on the Stock market in Viet Nam

Abstract

This article evaluates the relationship between employee empowerment, management awareness, and accounting information system performance; in which management awareness plays a mediating role in employee empowerment and accounting information system performance. The results based on the PLS-SEM model for 219 small and medium enterprises (SMEs) in the trade and service sector in three regions of North, Central, South of Viet Nam from July 2024 to the end of September 2024 indicate that employee empowerment and management awareness positively influence on accounting information system performance. Furthermore, management awareness also plays as a mediating role in the relationship between employee empowerment and accounting information system performance. The results of this research will help small and medium enterprises in Viet Nam realize the importance of employee empowerment and management awareness in increasing accounting information system performance, thereby improving the firm performance.