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Erscheinungsjahr: 
2024
Quellenangabe: 
[Journal:] Cogent Business & Management [ISSN:] 2331-1975 [Volume:] 11 [Issue:] 1 [Article No.:] 2433165 [Year:] 2024 [Pages:] 1-20
Verlag: 
Taylor & Francis, Abingdon
Zusammenfassung: 
Contemporary management accounting practices (CMAPs) are critical to business performance worldwide. This study examines the association between management decisions (MDs) and organizational efficacy (OE), specifically the mediating role of CMAPs. The study utilizes survey data collected from 387 Nepalese manufacturing companies (NMCs). Using structural equation modeling (SEM) and path analysis (PA), this study investigated the mediating role of CMAPs in the relationship between MDs and OE within NMCs. Surprisingly, results revealed that CMAPs did not serve as significant mediators (β = 0.001, p > .05) in this association. Although the study focused on NMCs and used a single survey approach, the findings point to possible improvements in OE when MDs are effectively integrated into a more comprehensive organizational strategy. The study provides new insights for Nepalese businesses, emphasizing the significance of seamlessly integrating MDs, CMAPs, and OE into holistic strategy planning. This study provides the groundwork for future research into management practices, adding to our understanding of strategic decision-making in emerging economies.
Schlagwörter: 
Decision making
manufacturing companies
organizational performance
resource allocation
strategy planning
JEL: 
L25
M41
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