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Improve Financial Performance of Vietnamese Manufacturers by Combining the Characteristics of Top Manager, Strategy, and Management Accounting System
Abstract
Management accounting system has positive support in providing information for decision-makers. Based on Upper Echelons Theory, this study examines the impact of top managers's characteristics (age, education background, managerial risk-taking propensity) on the choice of prospector strategy, using management accounting system information and financial performance. The use of Partial Least Squares Structural Equation Modelling (PLS-SEM) to test hypotheses. The analysis based on a sample of 218 medium and large manufacturing enterprises in Vietnam showed that all hypotheses are statistically significant, except for the influence of top managers ‘s age and the managerial risk-taking propensity on financial performance. This study applied upper echelons theory in management accounting field, it presented the significance in the compatibility between the characteristics of top managers, strategies and using management accounting system information will improve the financial performance of the organizations.
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