Abolfazl Amanollah Nejad Kalkhouran, Bahareh Hossein Nezhad Nedaei and Siti Zaleha Abdul Rasid
The purpose of this paper is to investigate the effect of chief executive officer (CEO) characteristics and involvement in networks on strategic management accounting (SMA) and…
Abstract
Purpose
The purpose of this paper is to investigate the effect of chief executive officer (CEO) characteristics and involvement in networks on strategic management accounting (SMA) and, in turn, the indirect effect of SMA on company performance.
Design/methodology/approach
A model is advanced and tested using partial least-squares path modelling and data were collected from a sample of 121 service small and medium-sized enterprises (SMEs) in Malaysia.
Findings
The results indicate significant and positive relationships between the CEO education and the application of SMA as well as between involvement in networks and SMA. Moreover, it is found that SMA has an indirect effect in relations of CEO education, involvement in networks and company performance.
Practical implications
SMEs’ leaders may realize their important role in affecting outcomes by their choices, which are in turn affected by their characteristics and activities.
Originality/value
This study provides an empirical evidence on the impact of two new factors on the SMA by considering contingency theory and upper echelons theory simultaneously for explaining relationships and developing a new model.
Details
Keywords
Reviews the latest management developments across the globe and pinpoints practical implications from cutting-edge research and case studies.
Abstract
Purpose
Reviews the latest management developments across the globe and pinpoints practical implications from cutting-edge research and case studies.
Design/methodology/approach
This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context.
Findings
Who is your chief executive officer (CEO)? Are they tall or short; have an MBA or self-made; are they bullish or cautious; are they smart or limited; are they passionate or cold? There are reams of studies based on CEO characteristics that seek to define types of leaders and the links to choices that are made by them and their company. But do these undoubtedly worthy academic studies ever get anywhere near the truth? By observing CEO characteristics, there will surely be some subjective conclusions that do not actually occur in reality, along with the nagging doubt that we will never really be able to peer behind the curtain to see what is going on at the top table.
Originality/value
The briefing saves busy executives and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.