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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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Accounting Research Institute (ARI)
2012
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| Subjects: | |
| Online Access: | https://ir.uitm.edu.my/id/eprint/10813/1/10813.pdf https://ir.uitm.edu.my/id/eprint/10813/ https://apmaj.uitm.edu.my/index.php/archive |
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| Institution: | Universiti Teknologi Mara |
| Language: | English |