Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/244781 
Erscheinungsjahr: 
2020
Quellenangabe: 
[Journal:] Cogent Business & Management [ISSN:] 2331-1975 [Volume:] 7 [Issue:] 1 [Publisher:] Taylor & Francis [Place:] Abingdon [Year:] 2020 [Pages:] 1-20
Verlag: 
Taylor & Francis, Abingdon
Zusammenfassung: 
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 influences the choice of product innovativeness strategy and the level of using MASinformation. At the same time, this study also considers the moderator role of internal locus of control in some relationships. The research samples are CEOs in large manufacturing companies in Viet Nam. The PLS-SEM is used to test the hypotheses. The results showed that all the effects are significant. This study contributes to the existing literature of the UET in accounting field as it recognizes the important role of MASs, CEO's risk-taking propensity and helps managers to design a MASs to operate firms effectively.
Schlagwörter: 
dynamic environment
internal locus of control
management accounting system
product innovativeness
risk-taking propensity
Persistent Identifier der Erstveröffentlichung: 
Creative-Commons-Lizenz: 
cc-by Logo
Dokumentart: 
Article

Datei(en):
Datei
Größe





Publikationen in EconStor sind urheberrechtlich geschützt.