文章基本信息

标题：The Role of Corporate Governance in the Link between Management Accounting System and Firm Performance
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作者：David Han-Min Wang ; Quang Linh Huynh
期刊名称：Asian Journal of Finance & Accounting
印刷版ISSN：1946-052X
出版年度：2014
卷号：6
期号：1
页码：216-235
语种：English
出版社：Macrothink Institute
摘要：This research attempts to explore the causal relationships among corporate governance structure, the adoption of management accounting systems and firm performance by applying the directed acyclic graph model. Especially, it discusses and uses Sobel’s procedure and the interaction factor to investigate the mediating and moderating roles of corporate governance structure in the association between the adoption of management accounting systems and firm performance, which have been missed in prior studies. The findings reveal statistical evidence on the mediating and moderating roles of corporate governance structure in the influence of adopting management accounting systems in business on firm performance. This research is useful to business managers in their decisions on the adoption of management accounting systems that should fit the corporate governance structure of their firm, which will help them to attain competitive advantages as well as better firm performance.