Though the halal orientation strategy (HOS) has a critical role to play for preserving the halal status of products. However, there is a lack of halal orientation strategy literature affecting halal companies’ financial performance (FP). As a result, the primary objective of all firms is to...

Objective: The objective of the article is to gain insight into the role of management accounting systems (MAS) in small businesses in Vietnam. Research Design & Methods: Data collected from 159 small businesses located in Vietnam are used to test the proposed model. The SEM PLS analysis was...

Previous research in the literature often investigated the associations between management accounting systems and the success of organizations. However, little has been done in regard to the association of business strategies, goals, and firms' performance while having management accounting...

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...