Artikel
How does cross-functional cooperation influence organizational performance? The mediating role of management accounting systems
Interfirm cooperation and its linkage to management accounting information are vital for organizational performance. However, the literature lacks insight into how competitive advantage emerges in the context of intrafirm cooperation via the use of management accounting systems (MAS). This study evaluates whether management accounting practices translate cooperation among different organizational functions into enhanced organizational performance. Findings from survey data from 186 large firms in Vietnam show that the use of MAS fully mediates the effects of cross-functional cooperation on organizational performance. Our study adds to the limited research examining the interface between cross-functional cooperation and MAS.
- Language
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Englisch
- Bibliographic citation
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Journal: Cogent Business & Management ; ISSN: 2331-1975 ; Volume: 8 ; Year: 2021 ; Issue: 1 ; Pages: 1-16
- Classification
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Management
- Subject
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Management accounting systems use
cross-functional cooperation
organizational performance
emerging market
Vietnam
- Event
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Geistige Schöpfung
- (who)
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Tu Thanh Hoai
Nguyen Phong Nguyen
- Event
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Veröffentlichung
- (who)
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Taylor & Francis
- (where)
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Abingdon
- (when)
-
2021
- DOI
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doi:10.1080/23311975.2021.1907011
- Handle
- Last update
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10.03.2025, 11:42 AM CET
Data provider
This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Artikel
Associated
- Tu Thanh Hoai
- Nguyen Phong Nguyen
- Taylor & Francis
Time of origin
- 2021
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