Exploring the impact of dynamic environment and CEO’s psychology characteristics on using management accounting system

rfManagement accounting system (MAS) helps managers to make decisions and control activities to achieve short-term and long-term goals. Based on Upper Echelons Theory (UET), this study examines the impact of dynamic environment on CEO’s psychology characteristic (risk-taking propensity) that influen...

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Autores principales:	Vo Tan Liem, Nguyen Ngoc Hien
Formato:	article
Lenguaje:	EN
Publicado:	Taylor & Francis Group 2020
Materias:	dynamic environment internal locus of control management accounting system product innovativeness risk-taking propensity Business HF5001-6182 Management. Industrial management HD28-70
Acceso en línea:	https://doaj.org/article/0c95f71bd4924afea538d5ec490de0cc
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id	oai:doaj.org-article:0c95f71bd4924afea538d5ec490de0cc
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spelling	oai:doaj.org-article:0c95f71bd4924afea538d5ec490de0cc2021-12-02T18:21:51ZExploring the impact of dynamic environment and CEO’s psychology characteristics on using management accounting system2331-197510.1080/23311975.2020.1712768https://doaj.org/article/0c95f71bd4924afea538d5ec490de0cc2020-01-01T00:00:00Zhttp://dx.doi.org/10.1080/23311975.2020.1712768https://doaj.org/toc/2331-1975rfManagement accounting system (MAS) helps managers to make decisions and control activities to achieve short-term and long-term goals. Based on Upper Echelons Theory (UET), this study examines the impact of dynamic environment on CEO’s psychology characteristic (risk-taking propensity) that influences the choice of product innovativeness strategy and the level of using MASinformation. At the same time, this study also considers the moderator role of internal locus of control in some relationships. The research samples are CEOs in large manufacturing companies in Viet Nam. The PLS-SEM is used to test the hypotheses. The results showed that all the effects are significant. This study contributes to the existing literature of the UET in accounting field as it recognizes the important role of MASs, CEO’s risk-taking propensity and helps managers to design a MASs to operate firms effectively.Vo Tan LiemNguyen Ngoc HienTaylor & Francis Grouparticledynamic environmentinternal locus of controlmanagement accounting systemproduct innovativenessrisk-taking propensityBusinessHF5001-6182Management. Industrial managementHD28-70ENCogent Business & Management, Vol 7, Iss 1 (2020)
institution	DOAJ
collection	DOAJ
language	EN
topic	dynamic environment internal locus of control management accounting system product innovativeness risk-taking propensity Business HF5001-6182 Management. Industrial management HD28-70
spellingShingle	dynamic environment internal locus of control management accounting system product innovativeness risk-taking propensity Business HF5001-6182 Management. Industrial management HD28-70 Vo Tan Liem Nguyen Ngoc Hien Exploring the impact of dynamic environment and CEO’s psychology characteristics on using management accounting system
description	rfManagement accounting system (MAS) helps managers to make decisions and control activities to achieve short-term and long-term goals. Based on Upper Echelons Theory (UET), this study examines the impact of dynamic environment on CEO’s psychology characteristic (risk-taking propensity) that influences the choice of product innovativeness strategy and the level of using MASinformation. At the same time, this study also considers the moderator role of internal locus of control in some relationships. The research samples are CEOs in large manufacturing companies in Viet Nam. The PLS-SEM is used to test the hypotheses. The results showed that all the effects are significant. This study contributes to the existing literature of the UET in accounting field as it recognizes the important role of MASs, CEO’s risk-taking propensity and helps managers to design a MASs to operate firms effectively.
format	article
author	Vo Tan Liem Nguyen Ngoc Hien
author_facet	Vo Tan Liem Nguyen Ngoc Hien
author_sort	Vo Tan Liem
title	Exploring the impact of dynamic environment and CEO’s psychology characteristics on using management accounting system
title_short	Exploring the impact of dynamic environment and CEO’s psychology characteristics on using management accounting system
title_full	Exploring the impact of dynamic environment and CEO’s psychology characteristics on using management accounting system
title_fullStr	Exploring the impact of dynamic environment and CEO’s psychology characteristics on using management accounting system
title_full_unstemmed	Exploring the impact of dynamic environment and CEO’s psychology characteristics on using management accounting system
title_sort	exploring the impact of dynamic environment and ceo’s psychology characteristics on using management accounting system
publisher	Taylor & Francis Group
publishDate	2020
url	https://doaj.org/article/0c95f71bd4924afea538d5ec490de0cc
work_keys_str_mv	AT votanliem exploringtheimpactofdynamicenvironmentandceospsychologycharacteristicsonusingmanagementaccountingsystem AT nguyenngochien exploringtheimpactofdynamicenvironmentandceospsychologycharacteristicsonusingmanagementaccountingsystem
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Exploring the impact of dynamic environment and CEO’s psychology characteristics on using management accounting system

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