4.1 Demographic information
A total of 250 survey sample is generated and sent to the accountants, who are working in Hanoi in March to April, 2016. After removing the invalid question, the valid questions in the study is 195 counts for 78% valid percentage question. It is showed reasonable for study.
In total 195 people participated in the survey (who are working in Hanoi), there are 107 male accounted for 54.9% and 88 female accounted for 45.1%.
Related to experience of respondents, there are 40 people are working less than 5 years that accounted for 20.5%, from 5-10 year has 65 people that accounted for 33.3% and 90 people are working over 10 years that accounted for 46.2%,.
In this survey there are currently 81 people are working as manager that counted for 41.5%, the remaining 114 people accounting for 58.5% are staff. Related to age, the survey shows that there are only 8 people is under 25 accounted for only 4.1%, 30 people aged 26 to 35 accounted for 15.4%, from 36-45 year old have 90 people accounted 34.4% and over 45 year old accounted for 46.2 % with 67 people.
On the educational level of respondent, the results show that qualifications with MSc / PhD degree accounted for 7.7% with15 people, bachelor degree level accounted for 53.3% with 104 people and finally they have college degrees in this study accounted for 39.0% with 76 people.
In type of enterprise the study shows that people who are working at the State Owned Enterprise accounted for 37.9%, Private Owned Enterprise is accounting for 34.9%, and people who are working for the Joint VentureEnterprise is accounting for 27.2%.
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Table 4.1. Demographic characteristics of survey respondents
Frequency Percent Valid Percent Cumulative Percent
Descriptive Statistics with the observation variable to analyze the trend of Central Tendency through the mean values of variables, and describes the dispersion of data through the standard deviation.
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greater than 3. However, there remain 2 observed variables have a mean average value of less than 3 include: NMAP2 and NMAP3.These results demonstrate the question was answered fairly concentrated suitable for conducting tests of the reliability of data.4.3 Reliability analysis
Cronbach alpha was used to test the reliability of the data. This method will help authors assert rigor and the correlation between the observed variables. Accordingly, Corrected Item - Total Correlations greater than 0.3 and a coefficient greater than 0.6 Alpha value is acceptable and appropriate analysis included in the next step.. Results are displayed in the table 4.3
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4.4 Explored factors Analysis (EFA)
Table 4.4 Explored factors Analysis
Rotated Component Matrixa Component
1 2 3 4
PEU1 .776
PEU2 .820
PEU3 .790
PEU4 .877
RCS1 .785
RCS2 .685
RCS3 .782
RCS4 .840
ORS1 .857
ORS2 .711
ORS3 .814
ORS4 .721
GSCD1 .789
GSCD2 .846
GSCD3 .769
Initial Eigenvalues 5.651 2.105 1.517 1.339
% of Variance 37.676 14.037 10.110 8.927
Total Variance Explained (TVE)= 70.750; KMO = .835, P=0.000
Results of factor analysis (EFA) shows that 15 observations variables are grouped into 4 factors. Factor Loading is > 0.5 shows the good indicated. KMO value = .835 is consistent with data EFA. Statistics Chi-square test of Bartlett's is significance level with p= .000. Thus the observed variables are correlated with each other on the scope of the overall review.
Total Variance Explained (TVE)= 68.906% (> 50%) expressed that 5 factors explain drawn 68.906% of the data variability; thus the scales are acceptable. Stops when extracting factor 4th with eigenvalue = 1238> 1 show the fitness factor analysis.
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4.5 Correlation Analysis
Table 4.5 shows the correlation analysis results of the study
Table 4.5 Variable correlations
**. Correlation is significant at the 0.01 level (2-tailed).
According to the correlation matrix in the table 4.5, the variables of Perceived environmental uncertainty, Relational capital with suppliers, Generic strategy of cost domination, Organizational structure, and New management accounting application is correlated with a correlation coefficient r> 0.3 with a significance level Sig <5%, which was statistically significant.
4.6 Regression Analysis
As stated above, to assess the impact of factors affecting the New management accounting application author used multiple regression model. From the analysis above factors have been identified 4 factors that affect the factors affecting the New management regression model is written as follows:
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The results in Table 4.6 shows that R2Adjusted is 0.692, it means a linear regression model was built deficit is consistent with the data means that 69.2% of the variation the level of New management accounting application is explained by the factors included in the model, the rest are other factors that have not been studied. Besides coefficient Durbin - Watson of the model is 1.854> 2, show no autocorrelation.
Table 4.6 Model summary
<0.01 show that the multiple regression model is consistent with the overall study and can be used.
Table 4.7 Analysis of the variation of a multiple regression model
Model which measured multicollinearity problem does not affect significantly to the regression results.
The regression equation showing the relationship expressed satisfaction with the elements is written as follows:
Y = -.582 + .449X1 + .163X2 + .259X3 +.246X4
All the coefficients of the regression equation above are positive; it means that the 4factors studied have a positive impact on the New management accounting application. Besides, the magnification variance (VIF) of the variables in the model is smaller than2, it concludes that the variables included in the model no multicollinearity phenomenon (Nam, 2008). The analytical results show that, all 4 variables included in the model are statistically significant (Sig. <5%).
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From the results of multivariate regression analysis with indicators beta shows that any of these factors are improved then affecting the New management accounting application.
Specifically, New management accounting application most affected by the Perceived environmental uncertainty (Beta = .449), it means that if Perceived environmental uncertainty improve a unit, the New management accounting application will improve 0.389 units. Next is the Generic strategy of cost domination (Beta = .259), the third impact factor is Organizational structure factors (Beta = .246), the last impact factor belongs to Relational capital with supplier’s factor (Beta= .163). For this, the all hypothesis are confirmed.
Table 4.8 Regression result
Table 3.9 ANOVA result for the difference among type of enterprise in New management accounting application
Levene
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From the table 4.10 the result shows that P values <0.05 (P = .000) so there is differences in the average value of New management accounting application in three type of enterprise.
To clarify, this research using Tukey HSD method to identify the difference among type of enterprise. (table 4.10)
Table 4.10 The difference among type of enterprise
(I) Enterprise (J) Enterprise
Mean Difference
(I-J) Std. Error Sig.
95% Confidence Interval Lower Bound Upper Bound
SOE POE -.5904* .1508 .000 -.888 -.293
JVE -.6416* .1615 .000 -.960 -.323
POE SOE .5904* .1508 .000 .293 .888
JVE -.0512 .1645 .756 -.376 .273
JVE SOE .6416* .1615 .000 .323 .960
POE .0512 .1645 .756 -.273 .376
*. The mean difference is significant at the 0.05 level.
From the table 4.11 shows that there is a huge difference among three type of enterprise, in this POEs (mean = 3.225) and JVTs (3.277) are considered as the sectors have more practice with New management accounting system than SOEs (Mean = 2.635) (P<0.05). This is reasonable since economic policies, financial of State enterprises have been changed towards self basket price. State budget expenses offset losses, additional subsidy of working capital for the region decreased significantly. however, the subsidy in the first thoughts are very heavy consulting. all enterprises established are funded from the state. It is reason for state-owned enterprises operating at reduced inefficiency.