A PROPOSED MODEL OF THE MEDIATING EFFECT OF STRATEGIC MANAGEMENT ACCOUNTING ON THE RELATIONSHIP BETWEEN PERCEIVED ENVIRONMENTAL UNCERTAINTY AND FIRM PERFORMANCE
Journal: INTERNATIONAL JOURNAL OF RESEARCH -GRANTHAALAYAH (Vol.4, No. 1)Publication Date: 2016-01-30
Authors : Somayeh Soheilirad; Saudah Sofian;
Page : 231-239
Keywords : Perceived Environmental Uncertainty; Strategic Management Accounting; Firm Performance.;
Abstract
This paper investigates the relationship between contingency factors, strategic management accounting and firm performance. Due to the development and expansion of organizations and their connections to the industrial competition, it is usable that the organization rely more on non-financial information than financial. The management accounting and financial accounting literature have highlighted the important role of perceived environmental uncertainty and strategic management accounting on firm performance. However, unpredictable conditions from external can cause big problems for the company's decision making process because both of them have effect on firm performance. The aim of this paper is to propose a model of the relationship amid perceived environmental uncertainty on the firm performance by mediating effect of strategic management accounting through review of the related literature. One of the most significant findings to emerge from this review is the identification the contingency factors that improve organizational performance under environmental uncertainty.
Other Latest Articles
- USAGE PATTERN OF THE PRIVATE LIFE INSURANCE CUSTOMERS
- BAWDI: THE ELOQUENT EXAMPLE OF HYDROLIC ENGINEERING AND ORNAMENTAL ARCHITECTURE
- MECHANICAL BEHAVIORS OF BANANA AND SISAL HYBRID COMPOSITES REINFORCED WITH EPOXY RESIN
- DEPICTION OF YOGIC PRACTICES IN INDIAN ART
- INTERNATIONAL TRADE OF COAL IN INDIA: TRENDS, CHALLENGES AND MEASURES FOR ACHIEVING TRADE BALANCE
Last modified: 2017-09-22 19:44:58