The propensity of risk-taking and financial efficiency: Exploring the role of management accounting system: Evidence from the manufacturing sector

This study aimed to know the impact of management accounting systems on firm financial efficiency while considering the CEOs risk-taking propensity. The Data was collected with the help of a self-administered questionnaire-based survey from the manufacturing sector of India. Used purposive sampling...

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Autores principales:	Sarfaraz Javed, Mustafa Malik
Formato:	article
Lenguaje:	EN
Publicado:	Taylor & Francis Group 2021
Materias:	ceo risk-taking propensity firm financial efficiency management accounting system Business HF5001-6182 Management. Industrial management HD28-70
Acceso en línea:	https://doaj.org/article/667c0bc18d694596853198d0f6751584
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spelling	oai:doaj.org-article:667c0bc18d694596853198d0f67515842021-12-02T16:25:39ZThe propensity of risk-taking and financial efficiency: Exploring the role of management accounting system: Evidence from the manufacturing sector2331-197510.1080/23311975.2021.1954490https://doaj.org/article/667c0bc18d694596853198d0f67515842021-01-01T00:00:00Zhttp://dx.doi.org/10.1080/23311975.2021.1954490https://doaj.org/toc/2331-1975This study aimed to know the impact of management accounting systems on firm financial efficiency while considering the CEOs risk-taking propensity. The Data was collected with the help of a self-administered questionnaire-based survey from the manufacturing sector of India. Used purposive sampling technique to collect data from 338 respondents. Results have shown that the broad scope management accounting system and integrator’s impact is insignificant on firm financial efficiency. In contrast, the effects of timeline and aggregation are significant on firm financial efficiency. Simultaneously, the mediation of risk-taking propensity is significant in all the cases except for integrator and firm financial efficiency. The researcher has adopted the latest and useful tools and techniques for exploring the problem. This study is a valuable addition. It is practically inducing the higher management and CEOs to follow the high-risk and high return concept while implementing the organizations’ management accounting system. This study is also helpful for organisations that are willing to enhance financial efficiency by employing novel methods.Sarfaraz JavedMustafa MalikTaylor & Francis Grouparticleceorisk-taking propensityfirm financial efficiencymanagement accounting systemBusinessHF5001-6182Management. Industrial managementHD28-70ENCogent Business & Management, Vol 8, Iss 1 (2021)
institution	DOAJ
collection	DOAJ
language	EN
topic	ceo risk-taking propensity firm financial efficiency management accounting system Business HF5001-6182 Management. Industrial management HD28-70
spellingShingle	ceo risk-taking propensity firm financial efficiency management accounting system Business HF5001-6182 Management. Industrial management HD28-70 Sarfaraz Javed Mustafa Malik The propensity of risk-taking and financial efficiency: Exploring the role of management accounting system: Evidence from the manufacturing sector
description	This study aimed to know the impact of management accounting systems on firm financial efficiency while considering the CEOs risk-taking propensity. The Data was collected with the help of a self-administered questionnaire-based survey from the manufacturing sector of India. Used purposive sampling technique to collect data from 338 respondents. Results have shown that the broad scope management accounting system and integrator’s impact is insignificant on firm financial efficiency. In contrast, the effects of timeline and aggregation are significant on firm financial efficiency. Simultaneously, the mediation of risk-taking propensity is significant in all the cases except for integrator and firm financial efficiency. The researcher has adopted the latest and useful tools and techniques for exploring the problem. This study is a valuable addition. It is practically inducing the higher management and CEOs to follow the high-risk and high return concept while implementing the organizations’ management accounting system. This study is also helpful for organisations that are willing to enhance financial efficiency by employing novel methods.
format	article
author	Sarfaraz Javed Mustafa Malik
author_facet	Sarfaraz Javed Mustafa Malik
author_sort	Sarfaraz Javed
title	The propensity of risk-taking and financial efficiency: Exploring the role of management accounting system: Evidence from the manufacturing sector
title_short	The propensity of risk-taking and financial efficiency: Exploring the role of management accounting system: Evidence from the manufacturing sector
title_full	The propensity of risk-taking and financial efficiency: Exploring the role of management accounting system: Evidence from the manufacturing sector
title_fullStr	The propensity of risk-taking and financial efficiency: Exploring the role of management accounting system: Evidence from the manufacturing sector
title_full_unstemmed	The propensity of risk-taking and financial efficiency: Exploring the role of management accounting system: Evidence from the manufacturing sector
title_sort	propensity of risk-taking and financial efficiency: exploring the role of management accounting system: evidence from the manufacturing sector
publisher	Taylor & Francis Group
publishDate	2021
url	https://doaj.org/article/667c0bc18d694596853198d0f6751584
work_keys_str_mv	AT sarfarazjaved thepropensityofrisktakingandfinancialefficiencyexploringtheroleofmanagementaccountingsystemevidencefromthemanufacturingsector AT mustafamalik thepropensityofrisktakingandfinancialefficiencyexploringtheroleofmanagementaccountingsystemevidencefromthemanufacturingsector AT sarfarazjaved propensityofrisktakingandfinancialefficiencyexploringtheroleofmanagementaccountingsystemevidencefromthemanufacturingsector AT mustafamalik propensityofrisktakingandfinancialefficiencyexploringtheroleofmanagementaccountingsystemevidencefromthemanufacturingsector
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The propensity of risk-taking and financial efficiency: Exploring the role of management accounting system: Evidence from the manufacturing sector

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