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2020 | 13 | nr 4 | 54--69
Tytuł artykułu

The Impact of Manager's Demographic Characteristics on Prospector Strategy, Use of Management Accounting Systems and Financial Performance

Warianty tytułu
Języki publikacji
EN
Abstrakty
EN
Managers need the support of management accounting system (MAS) in making decisions and controlling activities. This article investigates the factors of CEO's personal characteristics that influence the choice of an appropriate prospector strategy and the intent of using MAS information. Besides, the moderating role of internal locus of control (ILOC) in such relationships was also examined in this research. The sample in this study includes CEOs of large and mid-sized companies in Vietnam. To test the hypotheses, we used the PLS-SEM method. The results indicate that all the effects are significant, except for the direct impact of age on financial performance and the moderating role of ILOC between education and the choices of prospector strategy. This study contributes to the accounting research field by confirming the role of managers' characteristics, recognizing the important role of MAS and helping managers in designing MAS suitable with the specific characteristics of CEO. As a result, managers can operate firms more effectively. (original abstract)
Rocznik
Tom
13
Numer
Strony
54--69
Opis fizyczny
Twórcy
autor
  • University of Economics Ho Chi Minh City, Viet Nam
  • Industrial University of Ho Chi Minh City, Viet Nam
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Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
bwmeta1.element.ekon-element-000171610783

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