Vo Tan Liem; Nguyen Ngoc Hien - In: Cogent business & management 7 (2020) 1, pp. 1-20
rfManagement accounting system (MAS) helps managers to make decisions and control activities to achieve short-term and long-term goals. Based on Upper Echelons Theory (UET), this study examines the impact of dynamic environment on CEO’s psychology characteristic (risk-taking propensity) that...