Moderation of Business Environment on Managerial Accounting and Firm Performance
Journal Title: International Journal of Humanities and Social Science Invention - Year 2017, Vol 6, Issue 9
Abstract
The key aim of the current research is to explore the link between the adoption of managerial accounting in business and firm performance. Importantly, it tries to investigate the moderation of environmental uncertainty on the influence of management accounting on firm performance. The data was collected from 332 public firms listed on the Vietnamese Stock Exchanges. The findings confirm that the implementation of managerial accounting in organizations was statistically evidenced as a determinant of firm performance. The moderation of environmental uncertainty in the association of the implementation of managerial accounting in business with firm performance was statistically supported. The firms facing high environmental uncertainty will have a tendency to adopt more management accounting to achieve the best possible organizational performance. This research is expected helpful to executives by offering insight into the complex links among environmental uncertainty, the adoption of managerial accounting in business and organizational performance.
Authors and Affiliations
Quang Linh Huynh
Keywords
Related Articles
- EP ID EP405690
- DOI -
- Views 64
- Downloads 0
Paradigm of Motivation and Academic Achievements of International Students in IUIU.
This study determined the influence of the patterns of motivation on academic achievement. The specific objectives of the study are to determine the influence of intrinsic motivation and extrinsic motivation on academic...
Engineering Mindfulness: Psychoanalytical Navigation Of Sadhguru’s Book And Program, ‘Inner Engineering’ To Harvest Mindfulness
.
Hausa Language Writing As A Vehicle For Development Of Islamic Literature
These are two types of writing in Hausa language. They are Ajamin Hausa and Hausar Boko. Ajamin Hausa is writing1 Hausa in Arabic scripts while Hausar Boko is the writing of Hausa in Roman script. The former started afte...
A Study On Anxiety Among Fathers Of Intellectual Disable And Normal Children
The aim of the present study was, assess the anxiety level among intellectual disable and normal children’s father. Null hypothesis was made. This is study conducted at Indore (MP).100 Participants were choose through pu...
Foreign Policies of India and Russia: Before and After 1991
“Foreign policies of India and Russia are time tasted and have traditionally been characterized by continuity, trust and mutual benefit, oriented for international peace, security and peaceful coexistence. Being the supp...