Performance implication of management accounting systems in market-oriented firms: Empirical evidence from Vietnam

Performance implication of management accounting systems in market-oriented firms: Empirical evidence from Vietnam

AbstractDrawing upon the resource-based view, this study examines the effects of two key elements of market orientation, i.e. customer orientation and competitor orientation, on the use of management accounting information to enhance firm performance. The partial least squares structural equation mo...

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Bibliographic Details
Main Authors: Bui Quang Hung, Tu Thanh Hoai, Tran Anh Hoa, Nguyen Phong Nguyen
Format: Article
Language:English
Published: Taylor & Francis Group 2023-12-01
Series:Cogent Business & Management
Subjects:
market orientation
customer orientation
competitor orientation
management accounting systems
firm performance
Online Access:https://www.tandfonline.com/doi/10.1080/23311975.2023.2251630

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