标题：Performance implication of market orientation and use of management accounting systems: The moderating role of accountants’ participation in strategic decision making
期刊名称：Journal of Asian Business and Economic Studies
印刷版ISSN：2515-964X
出版年度：2018
卷号：25
期号：1
页码：33-49
DOI：10.1108/JABES-04-2018-0005
摘要：Purpose Drawing upon the resource-based view and the contingency theory, the purpose of this paper is to build and test a framework of: the interaction between market orientation (MO) and accountants’ participation in strategic decision making; and its subsequent effect on the use of management accounting systems (MASs), which, in turn, enhances firm performance. Design/methodology/approach The hypotheses were empirically tested using partial least square-structural equation modeling with survey data from 171 large business firms in Vietnam. The standardized root mean squared residual value of the composite model was also examined using SmartPLS3 to test the model fit. The marker-variable technique was employed to test common method bias. Findings This study has two key findings: first, the use of MAS (in terms of broad scope, timeliness, aggregation, and integration) mediates the effect of MO on firm performance. Second, the degree of accountants’ participation in strategic decision making elevates the positive relationship between MO and the use of MAS. Originality/value This study is one of the first empirical attempts to test the contingent roles of accountants’ participation in strategic decision making and the use of MAS information in driving performance of market-oriented firms in the context of a transition market.
关键词：Market orientation ; Management accounting systems ; Accountants’ participation in strategic decision making ; Transition market
