Application of Management Accounting Tools and Enterprise Value Creation Based on the Value Chain

XiuJuan Sha

SAGE Open, 2024, vol. 14, issue 4, 21582440241303219

Abstract: Management accounting is an important technical and methodological system embedded in organizations for predicting variability and making business decisions, and it plays a positive role in promoting enterprise value creation. This study examined the influence of the application of management accounting tools on enterprise value creation from a value chain perspective. Data were obtained from a questionnaire survey, and hypothesis testing was conducted using structural equations. The research results show that the application of different management accounting tools in different links of the value chain have different impact on the value creation of the company’s internal operations and the enterprise customers. There is a significant positive correlation between value creation in Internal operation, value creation in customers, and value creation in finance. JEL Classification Numbers: J31, J41, J71.

Keywords: customer value creation; financial value creation; internal operation value creation; management accounting tools; value chain (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:sae:sagope:v:14:y:2024:i:4:p:21582440241303219

DOI: 10.1177/21582440241303219

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