organizational culture, management accounting information, innovation capability and firm performance in Vietnamese small and medium …-level managers in Vietnamese SMEs. The results reveal that management's cultural orientation combined with management accounting … show that the use of management accounting information fully mediates the relationship between management's value …

Interfirm cooperation and its linkage to management accounting information are vital for organizational performance … use of management accounting systems (MAS). This study evaluates whether management accounting practices translate …

The study investigates the effects of financial accounting services on SMEs' financial performance. The agency theory … used to undertake the statistical analysis. The results indicate that using financial accounting services helps SMEs … performance. The findings of our research reveal that, small businesses that employ accounting services in their business …

.e. customer orientation and competitor orientation, on the use of management accounting information to enhance firm performance … the use of management accounting systems (in terms of broad scope, timeliness, aggregation, and integration). This, in … and developing management accounting systems for Vietnamese companies. …

Management accounting is very important in the field of accounting. It is a subject which implementation can bring … about firm development. There are a lot of studies about management accounting. Past research have analysed various aspects … of management accounting. However, the effect of management accounting services on the financial performance of SMEs have …

This study aims to identify the mediating role of the management accounting information system (MAIS) in the …

the moderating effect of the interaction between joint audit (JA) and accounting conservatism on this relationship in … variables and CG index have a significant effect on CP by market- and accounting-based measures. The results also exhibit that … the interaction between JA and accounting conservatism moderates and strengthens the relationship between the CG index and …