An investigation of integrated contingency model of sophisticated costing techniques in small and medium enterprises

This theoretical paper aims to develop a comprehensive contingency model, by integrating contingency theory and upper echelon theories, which investigate the effect of perceived environmental uncertainty (PEU), advanced manufacturing technology (AMT), CEOs involvement in networks and CEO characteris...

全面介绍

Saved in:
书目详细资料
Main Authors: Amanollah, Abolfazl Nejad Kalkhouran, Abdul Rasid, Siti Zaleha, Sofian, Saudah, Hossein, Bahareh Nezhad Nedaei, Mokhber, Mozhdeh
格式: Conference or Workshop Item
出版: 2015
主题:
在线阅读:http://eprints.utm.my/id/eprint/60772/
https://pure.utm.my/en/publications/an-investigation-of-integrated-contingency-model-of-sophisticated
标签: 添加标签
没有标签, 成为第一个标记此记录!
实物特征
总结:This theoretical paper aims to develop a comprehensive contingency model, by integrating contingency theory and upper echelon theories, which investigate the effect of perceived environmental uncertainty (PEU), advanced manufacturing technology (AMT), CEOs involvement in networks and CEO characteristics on sophisticated costing techniques (SCTs). It also measures the mediating effect of SCTs on firm performance. The model, if empirically validated, would enable a determination of suitable fits between the uses of SCTs and contextual variable for improving performance in small and medium enterprises (SMEs). The principal contribution of this paper lies in synthesizing the literature to develop a testable contingency framework of SCTs, which considers the relationship between an inclusive set of contingent factors and SCTs as well as its mediating effect on the relationship between these factors and performance simultaneously. As such, this model is expected to help increase the explanatory power of management accounting research in SMEs context.