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...

Drawing upon the resource-based view, this study examines the effects of two key elements of market orientation, i.e. customer orientation and competitor orientation, on the use of management accounting information to enhance firm performance. The partial least squares structural equation...

Using the contingency theory of decision-making and a natural-resources-based view (NRBV) of the firm, we developed and tested a moderated mediation model examining (1) the impact of digital transformation on environmental performance (EP) via the mediating mechanism of data-based ethical...