Tài liệu Thư viện số

Danh mục TaiLieu.VN

The mediating role of management accounting systems in the relationship between cross functional cooperation and firm performance: Empirical evidence from Vietnam

This study evaluates whether management accounting practices translate cooperation among different organizational functions into enhanced organizational performance. Findings from survey data from 186 large firms in Vietnam show that the use of MAS fully mediates the effects of cross-functional cooperation on organizational performance. Our study adds to the limited research examining the interface between cross-functional cooperation and MAS.

Từ khóa: International Conference on Emerging Challenges, Management accounting systems use, Cross-functional cooperation, Organizational performance, Emerging market

12 p tvs_dhktna 30/05/2023 11 0

Bình luận