Title: An exploratory investigation of an integrated model of costing practices in small and medium-sized enterprises

Authors: Abolfazl Amanollahnejad Kalkhouran; Bahareh Hosseinnezhad Nedaei; Siti Zaleha Abdul Rasid

Addresses: Department of Financial Management Islamic Azad University of Varamin, Tehran, 1593643614, Iran ' Department of Financial Management Islamic Azad University of Share-e-Qods, Tehran, 1593643614, Iran ' International Business School, Universiti Teknologi Malaysia, Kuala Lumpur, 54100, Malaysia

Abstract: The purpose of this paper is to investigate the effect of perceived environmental uncertainty (PEU) and CEO's involvement in networks on costing practices and, in turn, the mediating effect of costing practices on company performance. A model is advanced and tested using partial least squares (PLS) path modelling. Data were collected from a sample of 138 small and medium-sized enterprises (SMEs) in Malaysia. The PLS path model's results provide support for all of the hypothesised relationships. This study provides empirical evidence on the impact of PEU and CEO's involvement in the costing practices usage by considering contingency theory and upper echelon theory simultaneously for explaining relationships and developing a new model.

Keywords: costing practices; PEU; perceived environmental uncertainty involvement in networks; company performance; SMEs; small and medium-sized enterprises.

DOI: 10.1504/IJMFA.2017.089061

International Journal of Managerial and Financial Accounting, 2017 Vol.9 No.4, pp.338 - 360

Available online: 27 Dec 2017 *

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