TY - JOUR AU - Yen Tran PY - 2023/01/31 Y2 - 2024/03/28 TI - Study on the relationship between transformation leadership, organizational innovation and management accounting systems in Vietnamese firms JF - Science & Technology Development Journal: Economics- Law & Management JA - STDJELM VL - 6 IS - 4 SE - Research article DO - https://doi.org/10.32508/stdjelm.v6i4.1120 UR - http://stdjelm.scienceandtechnology.com.vn/index.php/stdjelm/article/view/1120 AB - Currently, Vietnam is accelerating the process of international economic integration, the competitive pressure of enterprises is increasing. Therefore, businesses need to enhance innovation and promote the effective use of management accounting to improve competitive advantage. By using transformational leadership theory, this study examines the impact of transformational leadership on organizational innovation and the use of management accounting information (MAS) by enterprises in Vietnam. The research model and hypothesis were tested using SmartPLS3 software with 215 survey samples mainly from managers and accountants working in enterprises in Vietnam. Research results show that: (1) Transformational leadership has a direct positive impact on organizational innovation; (2) Transformational leadership has a direct positive impact on MAS; (3) Organizational innovation has a direct positive impact on MAS; (4) Transformational leadership has an indirect impact on MAS through organizational innovation. Thus, from these results, we can give some implications for business managers in Vietnam to run their businesses more effectively. Specifically, business managers need to quickly apply the use of management accounting information when making decisions, thereby helping businesses better adapt to the digital transformation of today's economy under the influence of the Covid-19 pandemic. ER -