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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...
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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...
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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...
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survey data from 300 Ukrainian firms. The main findings are: 1) ownership and competition are linked to managerial change: de … their own but together positively affect profitability. 3) Similarly tough competition improves profitability and … productivity in privatised firms only. 4) These findings suggest that privatisation, competition and managerial change are …
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