An exploratory investigation of an integrated model of costing practices in small and medium-sized enterprises Online publication date: Wed, 27-Dec-2017
by Abolfazl Amanollahnejad Kalkhouran; Bahareh Hosseinnezhad Nedaei; Siti Zaleha Abdul Rasid
International Journal of Managerial and Financial Accounting (IJMFA), Vol. 9, No. 4, 2017
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.
Online publication date: Wed, 27-Dec-2017
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