The impact of education background on using cost management system information
Based on Upper Echelon Theory (UET), this study established and examined the impact of upper managers ‘s characteristic (CEO) on choosing a cost leader strategy (CL), using cost management system (CMS) information in the process CEO ‘s strategic decisions. As well as considering the moderator role o...
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2021-01-01
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Online Access: | http://dx.doi.org/10.1080/23311975.2021.1944011 |
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doaj-acd1b2bf1a1d4e23910219c151e287f42021-07-15T13:47:57ZengTaylor & Francis GroupCogent Business & Management2331-19752021-01-018110.1080/23311975.2021.19440111944011The impact of education background on using cost management system informationVo Tan Liem0School of Accounting, University of Economics Ho Chi Minh CityBased on Upper Echelon Theory (UET), this study established and examined the impact of upper managers ‘s characteristic (CEO) on choosing a cost leader strategy (CL), using cost management system (CMS) information in the process CEO ‘s strategic decisions. As well as considering the moderator role of advanced manufacturing technology (AMT) in some relationships. This study used SmartPLS3 software to evaluate measurement model and structure model. The results indicated that: (1) the positive effects of all direct relationships are accepted and; (2) the moderator role of AMT in the relationships between education background—choice of CL; Education background—CMS are both positive and statistically significant. This results reinforced for the important role of using CMS information, CEO ‘s demographic characteristic (eduction background), AMT ‘s moderator role. Then, this result will help managers to design a CMS effectively suitable to CEO and strategy of firm, enhancing financial performance of manufacturer.http://dx.doi.org/10.1080/23311975.2021.1944011education backgroundcost leadership strategycost management systemadvanced manufacturing technology |
collection |
DOAJ |
language |
English |
format |
Article |
sources |
DOAJ |
author |
Vo Tan Liem |
spellingShingle |
Vo Tan Liem The impact of education background on using cost management system information Cogent Business & Management education background cost leadership strategy cost management system advanced manufacturing technology |
author_facet |
Vo Tan Liem |
author_sort |
Vo Tan Liem |
title |
The impact of education background on using cost management system information |
title_short |
The impact of education background on using cost management system information |
title_full |
The impact of education background on using cost management system information |
title_fullStr |
The impact of education background on using cost management system information |
title_full_unstemmed |
The impact of education background on using cost management system information |
title_sort |
impact of education background on using cost management system information |
publisher |
Taylor & Francis Group |
series |
Cogent Business & Management |
issn |
2331-1975 |
publishDate |
2021-01-01 |
description |
Based on Upper Echelon Theory (UET), this study established and examined the impact of upper managers ‘s characteristic (CEO) on choosing a cost leader strategy (CL), using cost management system (CMS) information in the process CEO ‘s strategic decisions. As well as considering the moderator role of advanced manufacturing technology (AMT) in some relationships. This study used SmartPLS3 software to evaluate measurement model and structure model. The results indicated that: (1) the positive effects of all direct relationships are accepted and; (2) the moderator role of AMT in the relationships between education background—choice of CL; Education background—CMS are both positive and statistically significant. This results reinforced for the important role of using CMS information, CEO ‘s demographic characteristic (eduction background), AMT ‘s moderator role. Then, this result will help managers to design a CMS effectively suitable to CEO and strategy of firm, enhancing financial performance of manufacturer. |
topic |
education background cost leadership strategy cost management system advanced manufacturing technology |
url |
http://dx.doi.org/10.1080/23311975.2021.1944011 |
work_keys_str_mv |
AT votanliem theimpactofeducationbackgroundonusingcostmanagementsysteminformation AT votanliem impactofeducationbackgroundonusingcostmanagementsysteminformation |
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