| Issue |
E3S Web Conf.
Volume 253, 2021
2021 International Conference on Environmental and Engineering Management (EEM 2021)
|
|
|---|---|---|
| Article Number | 03011 | |
| Number of page(s) | 5 | |
| Section | Environmental Equipment Engineering Management and its Technical Application | |
| DOI | https://doi.org/10.1051/e3sconf/202125303011 | |
| Published online | 06 May 2021 | |
How Management Accounting affect firm performance?
1 School of Accounting JiLin University of Finance and Economics Changchun, China
2 School of Accounting JiLin University of Finance and Economics Changchun, China
a zhouyuan@jlufe.edu.cn
b 572759148@qq.com
In China, managers use Management Accounting to manage their companies, so scholars have begun to study how Management Accounting will affect firm performance. According to the resource-based theory, this paper argues that Management Accounting will affect firm performance by influencing corporate innovation behavior. In order to verify this hypothesis, Management Accounting and controls, ambidextrous innovation (including exploratory innovation and exploitative innovation) and firm performance are tested by structural equation modeling with survey data from 188 companies in China. The research conclusion shows that the use of Management Accounting and controls can improve corporate performance, and ambidextrous innovation is an intermediary.
© The Authors, published by EDP Sciences, 2021
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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