An Investigation of Integrated Contingency Model of Sophisticated Costing Techniques in Small and Medium Enterprises

被引:0
|
作者
Kalkhouran, Abolfazl Amanollah Nejad [1 ]
Rasid, Siti Zaleha Abdul [2 ]
Sofian, Saudah [1 ]
Nedaei, Bahareh Hossein Nezhad [1 ]
Mokhber, Mozhdeh [2 ]
机构
[1] Univ Teknol Malaysia, Fac Management, Dept Accounting & Finance, Johor Baharu 81310, Malaysia
[2] Univ Teknol Malaysia, Int Business Sch, Kuala Lumpur 54100, Malaysia
关键词
Sophisticated Costing Techniques; Perceived Environmental Uncertainty; Advanced Manufacturing Technology; Involvement in Networks; CEOs Characteristics; Firm Performance; MANAGEMENT; SYSTEMS; DESIGN;
D O I
10.1166/asl.2015.6092
中图分类号
O [数理科学和化学]; P [天文学、地球科学]; Q [生物科学]; N [自然科学总论];
学科分类号
07 ; 0710 ; 09 ;
摘要
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.
引用
收藏
页码:1525 / 1528
页数:4
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