DOI: 10.5061/dryad.r2280gbs3
title: Management accounting practices mediate the relationship between enterprise resource planning system and sustainability performance under moderating role of corporate governance

description: 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.
description: 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
 R<sup>2</sup> or adjusted R<sup>2</sup>
 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 part in the study. This consent process was
 witnessed by the research team and documented through a record of
 participation. Since the study did not involve minors, parental or
 guardian consent was not required. No personally identifiable information
 was collected, and all responses were anonymized and aggregated for
 analysis. This study adheres to strict ethical standards to ensure
 participant confidentiality and privacy. The collected data is solely used
 for academic purposes, and the findings are presented in a manner that
 safeguards the anonymity of all participants. Besides,
 the f-square (f<sup>2</sup>) statistic in SmartPLS is a key
 effect size measure that assesses the impact of an independent variable on
 a dependent variable in a partial least squares structural equation
 modeling (PLS-SEM) framework. It helps determine whether an exogenous
 construct has a substantive impact on the endogenous construct. According
 to (Cohen, 2013), the effect size values are interpreted as follows: Small
 effect: if f<sup>2</sup> ≥ 0.02; Medium effect: if
 f<sup>2</sup> ≥ 0.15; Large effect: if
 f<sup>2</sup> ≥ 0.35.
description: # **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 **missing responses** due to skipped or declined questions. **All items were measured on a 5-point Likert scale:**\ 1 = Strongly disagree\ 2 = Disagree\ 3 = Neutral\ 4 = Agree\ 5 = Strongly agree No personally identifiable information is present. 
 
 ## **Sheet 2 — Explanations of Constructs and Items** This sheet provides
 an **overview of the measurement constructs** and the **coding structure**
 used in the dataset. ### **Clarification of “Items”** In this dataset,
 **“items” refer to individual survey statements/questions** used to
 measure each latent construct.\ Each item corresponds to a survey question
 that respondents answered using a 5-point Likert scale. The original
 survey contained full-text statements for each item.\ However, **before
 data entry**, all survey statements were **coded into item identifiers**
 (e.g., OS1, ET2, MAP3). This means that the Excel data file contains only
 the **coded items**, not the raw text of each question. To ensure
 transparency, Sheet 2 explains: * the **constructs**, * the **item
 codes**, * and the **mapping between constructs and item identifiers**.
 **Because the survey was encoded, the full wording of each item is not
 embedded in the data sheet.**\ This is why the data appear as numerical
 Likert values (1–5) corresponding to the coded items. A complete
 reconstruction of the measurement model is provided below. | Factor | Code
 | Items | 
 
 | 
 
 | 
 
 | | :------------------------------- | :--- | :---- | :----- | :----- |
 :----- | | Organizational strategy  | OS | OS1 | OS2 | OS3 | OS4 | |
 Education and Training | ET | ET1 | ET2 | ET3 | ET4 | | User involvement |
 UI | UI1 | UI2 | UI3 |   | | Technical support | TS | TS1 | TS2 | TS3 |  
 | | Management Accounting Practices  | MAP | MAP1 | MAP2 | MAP3 |   | |
 Firm performance | FP | FP1 | FP2 | FP3 |   | | Corporate governance | CG
 | CG1 | CG2 | CG3 |   | 
 
 | No | Items | Code/Items | | :--- |
 :--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | :--------- | | I | Organizational strategy | OS | | 1 | Our firm ensures that strategic objectives are consistently aligned with operational activities and internal accounting controls. | OS1 | | 2 | Our business strategy requires the use of relevant and comprehensive management accounting information to support decision-making. | OS2 | | 3 | Our firm prioritizes the development of core and distinctive capabilities as part of its strategic orientation to gain competitive advantage. | OS3 | | 4 | Our firm places strong emphasis on effectively implementing strategic plans across all departments and functional units. | OS4 | | II | Education and training | ET | | 1 | Employees receive adequate training to understand ERP concepts, system logic, and the integration of business processes across departments. | ET1 | | 2 | The training programs provide detailed guidance on ERP functions that support accounting tasks and management reporting. | ET2 | | 3 | Employees are given hands-on ERP practice that enhances their confidence and competence in performing accounting-related activities. | KM3 | | 4 | ERP training improves our ability to use the system effectively for financial and managerial decision-making. | KM4 | | IV | User involvement | UI | | 1 | User involvement across departments enhances the integration of accounting information, thereby improving budgeting, cost management, and performance evaluation. | UI1 | | 2 | Users provide continuous feedback that improves ERP-based accounting processes, making management accounting more flexible and responsive to business changes. | UI2 | | 3 | Cross-departmental user participation strengthens the integration of accounting information, leading to better budgeting, cost control, and performance assessment. | UI3 | | V | Technical support | TS | | 1 | The technical support team ensures accurate data processing and stable ERP system operation, thereby enhancing the quality of our management accounting practices. | TS1 | | 2 | Technical support assists in customizing and adjusting ERP functions to align with our firm's accounting processes and reporting requirements. | TS2 | | 3 | Technical support enables us to fully utilize ERP tools, such as dashboards and analytical features, to improve financial planning, cost management, and decision-making. | TS3 | | VI | Management accounting practice | MAP | | 1 | Our management accounting system provides timely and relevant information that supports strategic and operational decision-making across departments. | MAP1 | | 2 | Our management accounting practices effectively support budgeting, cost management, and performance evaluation through ERP-based reports and analyses. | MAP2 | | 3 | Our management accounting practices are flexible and can be quickly adapted to changes in the business environment and organizational strategy. | MAP3 | | VII | Firm performance | FP | | 1 | The use of management accounting practices, such as budgeting, performance measurement, and cost control, has improved our firm’s operational efficiency. | FP1 | | 2 | Management accounting practices have contributed to improved financial performance, including higher profitability and more effective cost management. | FP2 | | 3 | Management accounting practices have strengthened our firm’s ability to achieve strategic objectives and maintain long-term sustainability. | FP3 | | VIII | Corporate governance | CG | | 1 | Our corporate governance system ensures that managers are held accountable for using management accounting information appropriately in decision-making. | CG1 | | 2 | Our corporate governance practices enhance transparency and improve the reliability of management accounting information used for planning and performance evaluation. | CG2 | | 3 | Strong corporate governance in our firm ensures that insights and analyses from management accounting practices are effectively implemented to improve organizational performance. | CG3 | # **Data Collection and Ethics** * Data were collected between **November 2024 and January 2025** using a convenience sampling approach. * Participants completed the questionnaire during class sessions based on availability. * Respondents were informed about the academic purpose of the study, confidentiality protections, and their right to withdraw at any time. * **Verbal consent** was obtained prior to participation and documented in a participation log. * No minors participated; therefore, parental consent was unnecessary. * All data were anonymized and used solely for academic research. * The study complies with ethical standards regarding confidentiality, data protection, and academic integrity. # **Code / Software** No analysis scripts are included in this deposit.\ The dataset can be analyzed using: * Microsoft Excel * SmartPLS software