Performance implication of market orientation and use of management accounting systems: The moderating role of accountants’ participation in strategic decision making

Performance implication of market orientation and use of management accounting systems: The moderating role of accountants’ participation in strategic decision making

Purpose – Drawing upon the resource-based view and the contingency theory, the purpose of this paper is to build and test a framework of: the interaction between market orientation (MO) and accountants’ participation in strategic decision making; and its subsequent effect on the use of management ac...

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Bibliographic Details
Main Author: Nguyen Phong Nguyen
Format: Article
Language:English
Published: Emerald Publishing 2018-07-01
Series:Journal of Asian Business and Economic Studies
Subjects:
market orientation
management accounting systems
accountants’ participation in strategic decision making
transition market
Online Access:https://www.emerald.com/insight/content/doi/10.1108/JABES-04-2018-0005/full/pdf?title=performance-implication-of-market-orientation-and-use-of-management-accounting-systems-the-moderating-role-of-accountants-participation-in-strategic-decision-making

Internet

https://www.emerald.com/insight/content/doi/10.1108/JABES-04-2018-0005/full/pdf?title=performance-implication-of-market-orientation-and-use-of-management-accounting-systems-the-moderating-role-of-accountants-participation-in-strategic-decision-making

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