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 performance.