The impact of education background on using cost management system information

Based on Upper Echelon Theory (UET), this study established and examined the impact of upper managers ‘s characteristic (CEO) on choosing a cost leader strategy (CL), using cost management system (CMS) information in the process CEO ‘s strategic decisions. As well as considering the moderator role o...

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Auteur principal: Vo Tan Liem
Format: article
Langue:EN
Publié: Taylor & Francis Group 2021
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Accès en ligne:https://doaj.org/article/acd1b2bf1a1d4e23910219c151e287f4
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