Performance implications of the interaction between the accountants’ participation in strategic decision-making and accounting capacity

Purpose – Based on the contingency theory and resource-based view, this study develops and tests a moderated mediation model explaining the performance implications of the interaction between the accountants’ participation in strategic decision-making (APAR) and accounting capacity (ACAP) in promoti...

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Главные авторы:	Hung Quang Bui, Tu Thanh Hoai, Hoa Anh Tran, Nguyen Phong Nguyen
Формат:	Artigo
Язык:	Inglês
Опубликовано:	Emerald Publishing 2023-03-01
Серии:	Journal of Asian Business and Economic Studies
Предметы:	Accounting capacity Accountants’ participation in strategic decision-making Firm performance Management accounting systems Vietnam
Online-ссылка:	https://www.emerald.com/insight/content/doi/10.1108/JABES-04-2022-0087/full/pdf
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