Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/245078 
Authors: 
Year of Publication: 
2021
Citation: 
[Journal:] Cogent Business & Management [ISSN:] 2331-1975 [Volume:] 8 [Issue:] 1 [Publisher:] Taylor & Francis [Place:] Abingdon [Year:] 2021 [Pages:] 1-20
Publisher: 
Taylor & Francis, Abingdon
Abstract: 
Based on Upper Echelon Theory (UET), this study established and examined the impact of upper managers 's characteristic (CEO) on choosing a cost leader strategy (CL), using cost management system (CMS) information in the process CEO 's strategic decisions. As well as considering the moderator role of advanced manufacturing technology (AMT) in some relationships. This study used SmartPLS3 software to evaluate measurement model and structure model. The results indicated that: (1) the positive effects of all direct relationships are accepted and; (2) the moderator role of AMT in the relationships between education background-choice of CL; Education background-CMS are both positive and statistically significant. This results reinforced for the important role of using CMS information, CEO 's demographic characteristic (eduction background), AMT 's moderator role. Then, this result will help managers to design a CMS effectively suitable to CEO and strategy of firm, enhancing financial performance of manufacturer.
Subjects: 
Education background
cost leadership strategy
cost management system
advanced manufacturing technology
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by Logo
Document Type: 
Article

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