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Strategic management accounting information usage and the choice of competitive strategy: moderating role of corporate life cycle / Pu Zhao, Raman Noordin and Stephen Laison Sondoh Jr

This research investigated the moderating role of the corporate life cycle between Strategic Management Accounting (SMA) information usage and the choice of competitive strategies. The current research demonstrates that SMA information usage has a positive effect on the choice of competitive strateg...

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Main Authors: Pu, Zhao, Zhao, Pu, Noordin, Raman, Sondoh Jr, Stephen Laison
Format: Article
Language:English
Published: UiTM Press 2023
Subjects:
Public accounting. Auditing
Online Access:https://ir.uitm.edu.my/id/eprint/77103/1/77103.pdf
https://ir.uitm.edu.my/id/eprint/77103/
https://mar.uitm.edu.my
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spelling my.uitm.ir.771032023-05-02T09:06:56Z https://ir.uitm.edu.my/id/eprint/77103/ Strategic management accounting information usage and the choice of competitive strategy: moderating role of corporate life cycle / Pu Zhao, Raman Noordin and Stephen Laison Sondoh Jr mar Pu, Zhao Zhao, Pu Noordin, Raman Sondoh Jr, Stephen Laison Public accounting. Auditing This research investigated the moderating role of the corporate life cycle between Strategic Management Accounting (SMA) information usage and the choice of competitive strategies. The current research demonstrates that SMA information usage has a positive effect on the choice of competitive strategies by using partial least squares structural equation modelling (PLS-SEM) and comparing the difference in the relationship between SMA information usage and the choice of competitive strategy in different life cycle stages through partial least squares multigroup analysis (PLS-MGA). We found that compared with companies in the maturity stage, the productrelated information usage by companies in the growth stage was helpful for the choice of differentiation strategy. In addition, compared with companies in the growth stage, companies in the maturity stage used product-related information and competitor-related information to help managers choose cost leadership strategies. This research clarifies the relationship among the corporate life cycle, SMA information usage and the choice of competitive strategy, provides managers with more accurate strategic decision-making suggestions, and provides a method for corporate life cycle research, that is, using PLS-MGA to compare path differences in variable relationships at different life cycle stages. UiTM Press 2023-04 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/77103/1/77103.pdf Strategic management accounting information usage and the choice of competitive strategy: moderating role of corporate life cycle / Pu Zhao, Raman Noordin and Stephen Laison Sondoh Jr. (2023) Management and Accounting Review (MAR), 22 (1): 13. pp. 327-351. ISSN 2550-1895 https://mar.uitm.edu.my
institution Universiti Teknologi Mara
building Tun Abdul Razak Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Mara
content_source UiTM Institutional Repository
url_provider http://ir.uitm.edu.my/
language English
topic Public accounting. Auditing
spellingShingle Public accounting. Auditing
Pu, Zhao
Zhao, Pu
Noordin, Raman
Sondoh Jr, Stephen Laison
Strategic management accounting information usage and the choice of competitive strategy: moderating role of corporate life cycle / Pu Zhao, Raman Noordin and Stephen Laison Sondoh Jr
description This research investigated the moderating role of the corporate life cycle between Strategic Management Accounting (SMA) information usage and the choice of competitive strategies. The current research demonstrates that SMA information usage has a positive effect on the choice of competitive strategies by using partial least squares structural equation modelling (PLS-SEM) and comparing the difference in the relationship between SMA information usage and the choice of competitive strategy in different life cycle stages through partial least squares multigroup analysis (PLS-MGA). We found that compared with companies in the maturity stage, the productrelated information usage by companies in the growth stage was helpful for the choice of differentiation strategy. In addition, compared with companies in the growth stage, companies in the maturity stage used product-related information and competitor-related information to help managers choose cost leadership strategies. This research clarifies the relationship among the corporate life cycle, SMA information usage and the choice of competitive strategy, provides managers with more accurate strategic decision-making suggestions, and provides a method for corporate life cycle research, that is, using PLS-MGA to compare path differences in variable relationships at different life cycle stages.
format Article
author Pu, Zhao
Zhao, Pu
Noordin, Raman
Sondoh Jr, Stephen Laison
author_facet Pu, Zhao
Zhao, Pu
Noordin, Raman
Sondoh Jr, Stephen Laison
author_sort Pu, Zhao
title Strategic management accounting information usage and the choice of competitive strategy: moderating role of corporate life cycle / Pu Zhao, Raman Noordin and Stephen Laison Sondoh Jr
title_short Strategic management accounting information usage and the choice of competitive strategy: moderating role of corporate life cycle / Pu Zhao, Raman Noordin and Stephen Laison Sondoh Jr
title_full Strategic management accounting information usage and the choice of competitive strategy: moderating role of corporate life cycle / Pu Zhao, Raman Noordin and Stephen Laison Sondoh Jr
title_fullStr Strategic management accounting information usage and the choice of competitive strategy: moderating role of corporate life cycle / Pu Zhao, Raman Noordin and Stephen Laison Sondoh Jr
title_full_unstemmed Strategic management accounting information usage and the choice of competitive strategy: moderating role of corporate life cycle / Pu Zhao, Raman Noordin and Stephen Laison Sondoh Jr
title_sort strategic management accounting information usage and the choice of competitive strategy: moderating role of corporate life cycle / pu zhao, raman noordin and stephen laison sondoh jr
publisher UiTM Press
publishDate 2023
url https://ir.uitm.edu.my/id/eprint/77103/1/77103.pdf
https://ir.uitm.edu.my/id/eprint/77103/
https://mar.uitm.edu.my
_version_ 1765300388340170752
score 13.211869

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