Business strategy, strategic role of accountant, strategic management accounting and their links to firm performance: an exploratory study of manufacturing companies in Malaysia / Tan Ah Lay and Ruzita Jusoh

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Business strategy, strategic role of accountant, strategic management accounting and their links to firm performance: an exploratory study of manufacturing companies in Malaysia / Tan Ah Lay and Ruzita Jusoh

Despite that there is no agreed theoretical framework for strategic management accounting (SMA), the academics generally agree that SMA is external long-term focused, assists managers in the strategic decision-making process. This exploratory study investigates the mediating effect of SMA on the rel...

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Bibliographic Details
Main Authors:	Tan, Ah Lay, Jusoh, Ruzita
Format:	Article
Language:	English
Published:	Accounting Research Institute (ARI) 2012
Subjects:	Planning. Business planning. Strategic planning Organizational effectiveness. Performance measurement
Online Access:	https://ir.uitm.edu.my/id/eprint/10813/

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