Business strategy, strategic role of accountant, strategic management accounting and their links to firm performance: an exploratory study of manufacturing companies in Malaysia / Tan Ah Lay and Ruzita Jusoh
Despite that there is no agreed theoretical framework for strategic management accounting (SMA), the academics generally agree that SMA is external long-term focused, assists managers in the strategic decision-making process. This exploratory study investigates the mediating effect of SMA on the rel...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Accounting Research Institute (ARI),
2012-06.
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| Subjects: | |
| Online Access: | Get fulltext View Fulltext in UiTM IR |