The indirect effect of strategic management accounting in the relationship between CEO characteristics and their networking activities, and company performance

• Main Authors: Kalkhouran, A. A. N., Nedaei, B. H. N., Rasid, S. Z. A.
• 格式: Article
• 出版: Emerald Group Publishing Ltd. 2017
• 主题: HD28 Management. Industrial Management
• 在线阅读: http://eprints.utm.my/id/eprint/76380/; https://www.scopus.com/inward/record.uri?eid=2-s2.0-85032991493&doi=10.1108%2fJAOC-05-2015-0042&partnerID=40&md5=d3f2e383434e17c3ad52025957dce518

Purpose - The purpose of this paper is to investigate the effect of chief executive officer (CEO) characteristics and involvement in networks on strategic management accounting (SMA) and, in turn, the indirect effect of SMA on company performance. Design/methodology/approach - A model is advanced an...