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- W4382201558 abstract "Management Accounting Practices(MAP) assesses the methods adopted and the use of corporate accounting information while the CEO makes a decision. To have a competitive strategy, a solid organizational structure and high-tech manufacturing technology are required for a management accounting system. As the system is designed to support and control the management’s decision-making, it affects the MAP by providing useful accounting information.
 This study attempted to investigate the influence of external (environmental uncertainty, market competition) and internal (business strategy, organizational structure, high-tech manufacturing technology) business environment factors on MAP, and analysis of the results found the following： First, ‘environmental uncertainty’ and ‘market competition’ did not statistically affect MAP.
 Second, ‘business strategy’, ‘organizational structure’, and ‘high-tech manufacturing technology’ affected MAP with statistical significance." @default.
- W4382201558 created "2023-06-28" @default.
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- W4382201558 date "2022-12-30" @default.
- W4382201558 modified "2023-09-25" @default.
- W4382201558 title "The Influence of Corporate Business Environments on Management Accounting Practices" @default.
- W4382201558 doi "https://doi.org/10.32956/kaoca.2022.20.3.1" @default.
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