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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Autor principal:	Vo Tan Liem
Formato:	article
Lenguaje:	EN
Publicado:	Taylor & Francis Group 2021
Materias:	education background cost leadership strategy cost management system advanced manufacturing technology Business HF5001-6182 Management. Industrial management HD28-70
Acceso en línea:	https://doaj.org/article/acd1b2bf1a1d4e23910219c151e287f4
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id	oai:doaj.org-article:acd1b2bf1a1d4e23910219c151e287f4
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spelling	oai:doaj.org-article:acd1b2bf1a1d4e23910219c151e287f42021-12-02T18:31:21ZThe impact of education background on using cost management system information2331-197510.1080/23311975.2021.1944011https://doaj.org/article/acd1b2bf1a1d4e23910219c151e287f42021-01-01T00:00:00Zhttp://dx.doi.org/10.1080/23311975.2021.1944011https://doaj.org/toc/2331-1975Based 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 of advanced manufacturing technology (AMT) in some relationships. This study used SmartPLS3 software to evaluate measurement model and structure model. The results indicated that: (1) the positive effects of all direct relationships are accepted and; (2) the moderator role of AMT in the relationships between education background—choice of CL; Education background—CMS are both positive and statistically significant. This results reinforced for the important role of using CMS information, CEO ‘s demographic characteristic (eduction background), AMT ‘s moderator role. Then, this result will help managers to design a CMS effectively suitable to CEO and strategy of firm, enhancing financial performance of manufacturer.Vo Tan LiemTaylor & Francis Grouparticleeducation backgroundcost leadership strategycost management systemadvanced manufacturing technologyBusinessHF5001-6182Management. Industrial managementHD28-70ENCogent Business & Management, Vol 8, Iss 1 (2021)
institution	DOAJ
collection	DOAJ
language	EN
topic	education background cost leadership strategy cost management system advanced manufacturing technology Business HF5001-6182 Management. Industrial management HD28-70
spellingShingle	education background cost leadership strategy cost management system advanced manufacturing technology Business HF5001-6182 Management. Industrial management HD28-70 Vo Tan Liem The impact of education background on using cost management system information
description	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 of advanced manufacturing technology (AMT) in some relationships. This study used SmartPLS3 software to evaluate measurement model and structure model. The results indicated that: (1) the positive effects of all direct relationships are accepted and; (2) the moderator role of AMT in the relationships between education background—choice of CL; Education background—CMS are both positive and statistically significant. This results reinforced for the important role of using CMS information, CEO ‘s demographic characteristic (eduction background), AMT ‘s moderator role. Then, this result will help managers to design a CMS effectively suitable to CEO and strategy of firm, enhancing financial performance of manufacturer.
format	article
author	Vo Tan Liem
author_facet	Vo Tan Liem
author_sort	Vo Tan Liem
title	The impact of education background on using cost management system information
title_short	The impact of education background on using cost management system information
title_full	The impact of education background on using cost management system information
title_fullStr	The impact of education background on using cost management system information
title_full_unstemmed	The impact of education background on using cost management system information
title_sort	impact of education background on using cost management system information
publisher	Taylor & Francis Group
publishDate	2021
url	https://doaj.org/article/acd1b2bf1a1d4e23910219c151e287f4
work_keys_str_mv	AT votanliem theimpactofeducationbackgroundonusingcostmanagementsysteminformation AT votanliem impactofeducationbackgroundonusingcostmanagementsysteminformation
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The impact of education background on using cost management system information

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