IDEAS home Printed from https://ideas.repec.org/a/taf/oabmxx/v7y2020i1p1712768.html
   My bibliography  Save this article

Exploring the impact of dynamic environment and CEO’s psychology characteristics on using management accounting system

Author

Listed:
  • Vo Tan Liem
  • Nguyen Ngoc Hien

Abstract

rfManagement accounting system (MAS) helps managers to make decisions and control activities to achieve short-term and long-term goals. Based on Upper Echelons Theory (UET), this study examines the impact of dynamic environment on CEO’s psychology characteristic (risk-taking propensity) that influences the choice of product innovativeness strategy and the level of using MASinformation. At the same time, this study also considers the moderator role of internal locus of control in some relationships. The research samples are CEOs in large manufacturing companies in Viet Nam. The PLS-SEM is used to test the hypotheses. The results showed that all the effects are significant. This study contributes to the existing literature of the UET in accounting field as it recognizes the important role of MASs, CEO’s risk-taking propensity and helps managers to design a MASs to operate firms effectively.

Suggested Citation

  • Vo Tan Liem & Nguyen Ngoc Hien, 2020. "Exploring the impact of dynamic environment and CEO’s psychology characteristics on using management accounting system," Cogent Business & Management, Taylor & Francis Journals, vol. 7(1), pages 1712768-171, January.
    • Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1712768
    DOI: 10.1080/23311975.2020.1712768
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/23311975.2020.1712768
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/23311975.2020.1712768?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Elsa Pedroso & Carlos F. Gomes, 2024. "Discerning interrelationships among management accounting systems, organizational variables, and managerial performance," SN Business & Economics, Springer, vol. 4(9), pages 1-27, September.
    2. Kubota, Takaya & Okuda, Shin'ya, 2023. "Relationship between top managers’ interest in accounting information and accounting practices in startups," International Journal of Accounting Information Systems, Elsevier, vol. 51(C).

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1712768. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://cogentoa.tandfonline.com/OABM20 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.