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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Main Author: Vo Tan Liem
Format: Article
Language:English
Published: Taylor & Francis Group 2021-01-01
Series:Cogent Business & Management
Subjects:
Online Access:http://dx.doi.org/10.1080/23311975.2021.1944011
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spelling 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
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