Social Compliance Pressure from International Brands and the Mechanism Through which Internal Control Affects Management Accounting Information Quality in Vietnamese Textile and Garment Enterprises: An Organizational Information Processing Theory Perspective

This paper adopts a desk-research method to clarify the mechanism through which internal control affects management accounting information quality in Vietnamese textile and garment enterprises operating under social compliance pressure from international brands. Drawing on organizational information processing theory, the paper argues that compliance pressure increases firms’ information processing requirements along both the volume and uncertainty dimensions, while the information processing capacity of the management accounting function, particularly among small and medium-sized enterprises, does not expand correspondingly. This gap leaves internal control at risk of operating defensively, fragmenting and degrading management accounting information quality rather than fulfilling its potential role as a mechanism reconciling external compliance demands with internal management needs. On this basis, the paper recommends that textile and garment firms integrate their compliance-oriented and management-oriented record-keeping systems into a single shared data infrastructure, and it suggests directions for subsequent quantitative testing.