Business strategy, intensity of competition, strategic role of accountants, strategic management accounting and firm performance

• المؤلفون الرئيسيون: Ah Lay, T., Jusoh, R.
• التنسيق: Conference or Workshop Item
• اللغة: English
• منشور في: 2014
• الموضوعات: HF Commerce
• الوصول للمادة أونلاين: http://eprints.um.edu.my/13406/1/business_strategy%2Cintensity.pdf; http://eprints.um.edu.my/13406/

This exploratory study investigates whether usage of strategic management accounting (SMA) techniques and the accountants' participation in strategic decision-making process mediate the relationship between differentiation strategy and firm performance. The contingency model also examines the...