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...

Using the valence framework, this study examined the effect of perceived benefit (utilitarian value and convenience) and perceived risk (privacy & security barrier and usage constraints) to purchase intention of consumers towards online travel agencies (OTAs). Furthermore, the impacts of...