An investigation of integrated contingency model of sophisticated costing techniques in small and medium enterprises
This theoretical paper aims to develop a comprehensive contingency model, by integrating contingency theory and upper echelon theories, which investigate the effect of perceived environmental uncertainty (PEU), advanced manufacturing technology (AMT), CEOs involvement in networks and CEO characteris...
| Main Authors: | , , , , |
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| Format: | Conference or Workshop Item |
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2015
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| _version_ | 1796860972246237184 |
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| author | Amanollah, Abolfazl Nejad Kalkhouran Abdul Rasid, Siti Zaleha Sofian, Saudah Hossein, Bahareh Nezhad Nedaei Mokhber, Mozhdeh |
| author_facet | Amanollah, Abolfazl Nejad Kalkhouran Abdul Rasid, Siti Zaleha Sofian, Saudah Hossein, Bahareh Nezhad Nedaei Mokhber, Mozhdeh |
| author_sort | Amanollah, Abolfazl Nejad Kalkhouran |
| collection | ePrints |
| description | This theoretical paper aims to develop a comprehensive contingency model, by integrating contingency theory and upper echelon theories, which investigate the effect of perceived environmental uncertainty (PEU), advanced manufacturing technology (AMT), CEOs involvement in networks and CEO characteristics on sophisticated costing techniques (SCTs). It also measures the mediating effect of SCTs on firm performance. The model, if empirically validated, would enable a determination of suitable fits between the uses of SCTs and contextual variable for improving performance in small and medium enterprises (SMEs). The principal contribution of this paper lies in synthesizing the literature to develop a testable contingency framework of SCTs, which considers the relationship between an inclusive set of contingent factors and SCTs as well as its mediating effect on the relationship between these factors and performance simultaneously. As such, this model is expected to help increase the explanatory power of management accounting research in SMEs context. |
| first_indexed | 2024-03-05T19:49:18Z |
| format | Conference or Workshop Item |
| id | utm.eprints-60772 |
| institution | Universiti Teknologi Malaysia - ePrints |
| last_indexed | 2024-03-05T19:49:18Z |
| publishDate | 2015 |
| record_format | dspace |
| spelling | utm.eprints-607722017-02-28T01:42:02Z http://eprints.utm.my/60772/ An investigation of integrated contingency model of sophisticated costing techniques in small and medium enterprises Amanollah, Abolfazl Nejad Kalkhouran Abdul Rasid, Siti Zaleha Sofian, Saudah Hossein, Bahareh Nezhad Nedaei Mokhber, Mozhdeh HD28 Management. Industrial Management This theoretical paper aims to develop a comprehensive contingency model, by integrating contingency theory and upper echelon theories, which investigate the effect of perceived environmental uncertainty (PEU), advanced manufacturing technology (AMT), CEOs involvement in networks and CEO characteristics on sophisticated costing techniques (SCTs). It also measures the mediating effect of SCTs on firm performance. The model, if empirically validated, would enable a determination of suitable fits between the uses of SCTs and contextual variable for improving performance in small and medium enterprises (SMEs). The principal contribution of this paper lies in synthesizing the literature to develop a testable contingency framework of SCTs, which considers the relationship between an inclusive set of contingent factors and SCTs as well as its mediating effect on the relationship between these factors and performance simultaneously. As such, this model is expected to help increase the explanatory power of management accounting research in SMEs context. 2015 Conference or Workshop Item PeerReviewed Amanollah, Abolfazl Nejad Kalkhouran and Abdul Rasid, Siti Zaleha and Sofian, Saudah and Hossein, Bahareh Nezhad Nedaei and Mokhber, Mozhdeh (2015) An investigation of integrated contingency model of sophisticated costing techniques in small and medium enterprises. In: International Conference on Business, Management, Tourism and Hospitality 2015 (BIZMATOUR 2015), 12-14 May, 2015, Melaka, Malaysia. https://pure.utm.my/en/publications/an-investigation-of-integrated-contingency-model-of-sophisticated |
| spellingShingle | HD28 Management. Industrial Management Amanollah, Abolfazl Nejad Kalkhouran Abdul Rasid, Siti Zaleha Sofian, Saudah Hossein, Bahareh Nezhad Nedaei Mokhber, Mozhdeh An investigation of integrated contingency model of sophisticated costing techniques in small and medium enterprises |
| title | An investigation of integrated contingency model of sophisticated costing techniques in small and medium enterprises |
| title_full | An investigation of integrated contingency model of sophisticated costing techniques in small and medium enterprises |
| title_fullStr | An investigation of integrated contingency model of sophisticated costing techniques in small and medium enterprises |
| title_full_unstemmed | An investigation of integrated contingency model of sophisticated costing techniques in small and medium enterprises |
| title_short | An investigation of integrated contingency model of sophisticated costing techniques in small and medium enterprises |
| title_sort | investigation of integrated contingency model of sophisticated costing techniques in small and medium enterprises |
| topic | HD28 Management. Industrial Management |
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