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

• Main Authors: Tan, Ah Lay (Author), Jusoh, Ruzita (Author)
• Formato: Libro
• Publicado: Accounting Research Institute (ARI), 2012-06.
• Subjects: Article; PeerReviewed
• Acceso en liña: Link Metadata

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...