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Keywords: Competitive advantage
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Journal Articles
Contextual factors moderating the impact of strategic management accounting on competitive advantage
Journal of Applied Accounting Research (2022) 23 (5): 921–949.
Published: 03 January 2022
... uncertainty (PEU), on the usage intensity of innovative management accounting techniques commonly referred to as strategic management accounting (SMA); the impact of SMA usage on competitive advantage; and the moderating influence of the contextual factors on the relationship between SMA usage and competitive...
Includes: Supplementary data
