Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/270256 
Erscheinungsjahr: 
2021
Quellenangabe: 
[Journal:] Cogent Business & Management [ISSN:] 2331-1975 [Volume:] 8 [Issue:] 1 [Article No.:] 1907011 [Year:] 2021 [Pages:] 1-16
Verlag: 
Taylor & Francis, Abingdon
Zusammenfassung: 
Interfirm cooperation and its linkage to management accounting information are vital for organizational performance. However, the literature lacks insight into how competitive advantage emerges in the context of intrafirm cooperation via the use of management accounting systems (MAS). This study evaluates whether management accounting practices translate cooperation among different organizational functions into enhanced organizational performance. Findings from survey data from 186 large firms in Vietnam show that the use of MAS fully mediates the effects of cross-functional cooperation on organizational performance. Our study adds to the limited research examining the interface between cross-functional cooperation and MAS.
Schlagwörter: 
Management accounting systems use
cross-functional cooperation
organizational performance
emerging market
Vietnam
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