Management accounting practices mediate the relationship between enterprise resource planning system and sustainability performance under moderating role of corporate governance

This study examined the effect of Enterprise Resource Planning (ERP) system factors on the performance of listed firms in Vietnam, which is intervened by Management Accounting Practices (MAPs). Besides, the study investigated the moderating role of corporate governance in the relationship between MAPs and firm performance. Using Partial Least Squares Structural Equation Modeling (PLS-SEM), the findings reveal that technical support has the strongest influence. Additionally, organizational strategy and user involvement are key drivers, emphasizing the importance of structured processes and stakeholder engagement in MAPs, which enhancing firm performance. The study also highlights the moderating role of corporate governance in strengthening the effect of MAPs on firm performance. Aligned with the Resource-Based View (RBV) and Dynamic Capabilities Theory (DCT), the results suggest that well-integrated, ERP-driven MAPs contribute to a sustained competitive advantage and improved firm perfor..., This study employs a quantitative research approach utilizing Partial Least Squares Structural Equation Modeling (PLS-SEM) to investigate the research question. Data processing is conducted using SmartPLS software following a structured analytical procedure, including descriptive analysis, factor loading and convergent validity assessment, reliability testing of scales, discriminant validity evaluation, and multicollinearity assessment. Additionally, model fit is assessed using R2 or adjusted R2 values.
The recruitment of participants for this study took place from November 2024 to January 2025. A convenience sampling technique was used, where participants were invited to complete the questionnaire based on their availability during class hours. All participants were informed about the study’s academic purpose, the confidentiality of their responses, and their right to withdraw at any stage without any repercussions. Verbal consent was obtained from all participants before they took par..., # **Management accounting practices mediate the relationship between enterprise resource planning system and sustainability performance under the moderating role of corporate governance**

**Access this dataset on Dryad:** [https://doi.org/10.5061/dryad.r2280gbs3](https://doi.org/10.5061/dryad.r2280gbs3)

## **Overview**

This dataset contains firm-level survey responses used to investigate how Enterprise Resource Planning (ERP) systems influence sustainability performance, with Management Accounting Practices (MAPs) acting as a mediator and Corporate Governance (CG) as a moderator. No experimental procedures were conducted.

# **Description of the Data and File Structure**

The dataset is provided as a single Excel file (Raw_data_MAP_(11.12.25).xlsx) containing **two sheets**. 

## **Sheet 1 — Data**

This sheet includes **raw, anonymized survey responses**.

* Each **column** represents a coded item (e.g., OS1, ET3, MAP2).
* Each **row** represents a respondent.
* Empty cells indicate...,