Navigating sustainable performance through accounts management: moderating role of taxation system and mediation of financial audit

Cuiyu Li, Yan Li and Limin Peng

International Journal of Applied Systemic Studies, 2026, vol. 13, issue 1, 75-91

Abstract: Financial accounting management plays a vital role in ensuring a firm's sustainable competitive performance by providing accurate and timely financial information. Similarly, tax management is integral to firms' sustainability and competitive performance, as efficient tax planning can minimise liabilities and preserve resources. This article attempts to reveal the connection between financial accounting management (FAM) practices and sustainable competitive performance (SCP) from the domain of China drawing on stakeholder theory. This study also explores the moderation of the tax management system (TM) as a moderator and mediator of financial audit between the association of FAM and SCP. It is found that financial accounting management is positively linked to organisational sustainable competitive performance. Second, the study ensured a moderation of the taxation system and mediation of FA between FAM and SCP. It also provides numerous insights into FAM, FA, and TM on how these factors can support firms in achieving sustainable competitive performance.

Keywords: financial accounting management; sustainable competitive performance; taxation system; structural equation modelling; stakeholder theory. (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:ids:ijassi:v:13:y:2026:i:1:p:75-91

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