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...

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Autori principali: Tan, Ah Lay (Autore), Jusoh, Ruzita (Autore)
Natura: Libro
Pubblicazione: Accounting Research Institute (ARI), 2012-06.
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