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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| Format: | Article |
| Language: | English |
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Emerald Publishing
2018-07-01
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| Series: | Journal of Asian Business and Economic Studies |
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| 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 |