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

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

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 influen...

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Bibliographic Details
Main Authors: Vo Tan Liem, Nguyen Ngoc Hien
Format: Article
Language:English
Published: Taylor & Francis Group 2020-01-01
Series:Cogent Business & Management
Subjects:
dynamic environment
internal locus of control
management accounting system
product innovativeness
risk-taking propensity
Online Access:http://dx.doi.org/10.1080/23311975.2020.1712768

Internet

http://dx.doi.org/10.1080/23311975.2020.1712768

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