Performance implications of the interaction between the accountants’ participation in strategic decision-making and accounting capacity

Hung Quang Bui, Tu Thanh Hoai, Hoa Anh Tran and Nguyen Phong Nguyen

Journal of Asian Business and Economic Studies, 2022, vol. 30, issue 1, 68-82

Abstract: Purpose - Based on the contingency theory and resource-based view, this study develops and tests a moderated mediation model explaining the performance implications of the interaction between the accountants’ participation in strategic decision-making (APAR) and accounting capacity (ACAP) in promoting the use of management accounting systems (MAS) toward enhancing firm performance. Design/methodology/approach - Using partial least squares structural equation modeling, the authors tested the proposed model and its hypotheses with survey data from 340 large Vietnamese firms. Findings - The results indicate that (1) MAS act as the full mediator in the positive relationship between APAR and firm performance, and (2) ACAP positively moderates the effect of APAR on the use of MAS. Originality/value - This study bridges the gap between accounting and strategic management literature by elucidating the mechanism by which the involvement of accountants in strategic issues improves the use of MAS toward enhancing firm performance and increases the current understanding of ACAP as a boundary condition for this mechanism.

Keywords: Accounting capacity; Accountants’ participation in strategic decision-making; Firm performance; Management accounting systems; Vietnam; M10; M41 (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jabesp:jabes-04-2022-0087

DOI: 10.1108/JABES-04-2022-0087

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