Staff View: The indirect effect of strategic management accounting in the relationship between CEO characteristics and their networking activities, and company performance

The indirect effect of strategic management accounting in the relationship between CEO characteristics and their networking activities, and company performance

Purpose - The purpose of this paper is to investigate the effect of chief executive officer (CEO) characteristics and involvement in networks on strategic management accounting (SMA) and, in turn, the indirect effect of SMA on company performance. Design/methodology/approach - A model is advanced an...

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Main Authors:	Kalkhouran, A. A. N., Nedaei, B. H. N., Rasid, S. Z. A.
Format:	Article
Published:	Emerald Group Publishing Ltd. 2017
Subjects:	HD28 Management. Industrial Management
Online Access:	http://eprints.utm.my/id/eprint/76380/ https://www.scopus.com/inward/record.uri?eid=2-s2.0-85032991493&doi=10.1108%2fJAOC-05-2015-0042&partnerID=40&md5=d3f2e383434e17c3ad52025957dce518
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id	my.utm.76380
record_format	eprints
spelling	my.utm.763802018-06-29T22:25:16Z http://eprints.utm.my/id/eprint/76380/ The indirect effect of strategic management accounting in the relationship between CEO characteristics and their networking activities, and company performance Kalkhouran, A. A. N. Nedaei, B. H. N. Rasid, S. Z. A. HD28 Management. Industrial Management Purpose - The purpose of this paper is to investigate the effect of chief executive officer (CEO) characteristics and involvement in networks on strategic management accounting (SMA) and, in turn, the indirect effect of SMA on company performance. Design/methodology/approach - A model is advanced and tested using partial least-squares path modelling and data were collected from a sample of 121 service small and medium-sized enterprises (SMEs) in Malaysia. Findings - The results indicate significant and positive relationships between the CEO education and the application of SMA as well as between involvement in networks and SMA. Moreover, it is found that SMA has an indirect effect in relations of CEO education, involvement in networks and company performance. Practical implications - SMEs' leaders may realize their important role in affecting outcomes by their choices, which are in turn affected by their characteristics and activities. Originality/value - This study provides an empirical evidence on the impact of two new factors on the SMA by considering contingency theory and upper echelons theory simultaneously for explaining relationships and developing a new model. Emerald Group Publishing Ltd. 2017 Article PeerReviewed Kalkhouran, A. A. N. and Nedaei, B. H. N. and Rasid, S. Z. A. (2017) The indirect effect of strategic management accounting in the relationship between CEO characteristics and their networking activities, and company performance. Journal of Accounting and Organizational Change, 13 (4). pp. 471-491. ISSN 1832-5912 https://www.scopus.com/inward/record.uri?eid=2-s2.0-85032991493&doi=10.1108%2fJAOC-05-2015-0042&partnerID=40&md5=d3f2e383434e17c3ad52025957dce518
institution	Universiti Teknologi Malaysia
building	UTM Library
collection	Institutional Repository
continent	Asia
country	Malaysia
content_provider	Universiti Teknologi Malaysia
content_source	UTM Institutional Repository
url_provider	http://eprints.utm.my/
topic	HD28 Management. Industrial Management
spellingShingle	HD28 Management. Industrial Management Kalkhouran, A. A. N. Nedaei, B. H. N. Rasid, S. Z. A. The indirect effect of strategic management accounting in the relationship between CEO characteristics and their networking activities, and company performance
description	Purpose - The purpose of this paper is to investigate the effect of chief executive officer (CEO) characteristics and involvement in networks on strategic management accounting (SMA) and, in turn, the indirect effect of SMA on company performance. Design/methodology/approach - A model is advanced and tested using partial least-squares path modelling and data were collected from a sample of 121 service small and medium-sized enterprises (SMEs) in Malaysia. Findings - The results indicate significant and positive relationships between the CEO education and the application of SMA as well as between involvement in networks and SMA. Moreover, it is found that SMA has an indirect effect in relations of CEO education, involvement in networks and company performance. Practical implications - SMEs' leaders may realize their important role in affecting outcomes by their choices, which are in turn affected by their characteristics and activities. Originality/value - This study provides an empirical evidence on the impact of two new factors on the SMA by considering contingency theory and upper echelons theory simultaneously for explaining relationships and developing a new model.
format	Article
author	Kalkhouran, A. A. N. Nedaei, B. H. N. Rasid, S. Z. A.
author_facet	Kalkhouran, A. A. N. Nedaei, B. H. N. Rasid, S. Z. A.
author_sort	Kalkhouran, A. A. N.
title	The indirect effect of strategic management accounting in the relationship between CEO characteristics and their networking activities, and company performance
title_short	The indirect effect of strategic management accounting in the relationship between CEO characteristics and their networking activities, and company performance
title_full	The indirect effect of strategic management accounting in the relationship between CEO characteristics and their networking activities, and company performance
title_fullStr	The indirect effect of strategic management accounting in the relationship between CEO characteristics and their networking activities, and company performance
title_full_unstemmed	The indirect effect of strategic management accounting in the relationship between CEO characteristics and their networking activities, and company performance
title_sort	indirect effect of strategic management accounting in the relationship between ceo characteristics and their networking activities, and company performance
publisher	Emerald Group Publishing Ltd.
publishDate	2017
url	http://eprints.utm.my/id/eprint/76380/ https://www.scopus.com/inward/record.uri?eid=2-s2.0-85032991493&doi=10.1108%2fJAOC-05-2015-0042&partnerID=40&md5=d3f2e383434e17c3ad52025957dce518
_version_	1643657294346452992
score	13.211869

The indirect effect of strategic management accounting in the relationship between CEO characteristics and their networking activities, and company performance

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