Interfirm cooperation and its linkage to management accounting information are vital for organizational performance. However, the literature lacks insight into how competitive advantage emerges in the context of intrafirm cooperation via the use of management accounting systems (MAS). This study...

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...

Based on contingency theory in the study of strategic management accounting, this study examines the internal and external contingencies of the organization that affect the application of strategic management accounting (SMA) in Vietnamese manufacturing enterprises. Using qualitative and...

This study investigates the mediating effect of strategic management accounting (SMA) practices on the relationship between intellectual capital (IC) and investment efficiency (IE). Using secondary data and primary data through the questionnaire survey from 127 Vietnamese listed companies, this...

Management Control Systems (MCS) have become increasingly important for the management of subsidiaries by the parent company. In addition, MCS are influenced by the cultural and organizational axes of both parties (parent company vs. subsidiaries).Therefore, an appropriate balance between these...

In the last decade, strategic management accounting (SMA) practices have garnered considerable attention from academics and business organizations. SMA is described as the provision and analysis of management accounting data on a company's product in the markets, its cost structure, and...

This study examines the relationship between human capital and Sustainable Performance (SP) with the mediating role of management control systems in power companies in Uganda. The study is based on a cross-sectional research design in which pre-specified hypotheses are tested on a sample of 105...

The purpose of this study was to provide a comprehensive review of previous studies on management control systems (MCS). The study tries to evaluate the key aspects that research on MCS mentioned from 1970 to 2023. Using qualitative methods and VOSviewer software, the study collected and...

The purpose of this study is to examine the role of entrepreneurial orientation (EO) in determining the enterprise performance (EP) during Covid-19. Moreover, in context of this relationship, the mediating role of entrepreneurial competencies (EC) has also been investigated in influencing the EO...

In this era of industrial revolution (IR 4.0), coupled with the emergence of the deadly global pandemic of COVID-19, healthcare organizations are compelled to embrace new technologies for their routine decision-making. The Business Intelligence System (BIS) is one of the emphasized innovations,...