Pu, Zhao (2023) Mediating effect of the choice of competitive strategy on the relationship between strategic management accounting information usage and company performance: Multiple group analysis on life cycle stage. Doctoral thesis, Universiti Malaysia Sabah.
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Abstract
China's manufacturing industry is currently facing a high level of volatility, uncertainty, complexit y, and ambiguity (VUCA), particularly in the aftermath of the COVID COVID-19 pandemic. The performance of most Chinese manufacturing companies has been adversely affected. Hence, this study aims to identify a method that can assist Chinese manufacturing companie s in improving their performance, namely Strategic Management Accounting (SMA). Numerous studies have affirmed that SMA can enhance company performance, but there are two explanations for how SMA can lead to improved results. The first explanation is based on contingency theory's stance that SMA usage can improve company performance by means of strategy strategy-oriented SMA information deployment. The second explanation is based on the definition of SMA, which suggests that SMA can assist companies in developing st rategies to enhance performance. This study endorses the second explanation to describe how SMA can help enhance company performance, viewing SMA information, which comprises product product-related, customer customer-related, and competitor competitor-related information, as a resou rce, and competitive strategy as a capability. From a resource resource-based view, the research investigates whether the use of SMA information usage can improve company performance via the choice of competitive strategy. Using a questionnaire survey, the study ob tains 300 samples from Chinese manufacturing companies. The findings reveal that the choice of competitive strategy can mediate the relationship between SMA information usage and company performance. Given that the relationship between SMA information util ization and competitive strategy choice is not static, it may alter with the corporate life cycle. Thus, this study further investigates the moderating effect of corporate life cycle on the relationship between SMA information usage and the choice of compe titive strategy. This study focuses on the growth and maturity stages, which are the most common stages for Chinese manufacturing companies, and compares the relationship between SMA information usage and the choice of competitive strategy in these two sta ges using multigroup analysis (PLS PLS-MGA). For companies in the growth stage, product product-related information in SMA is more beneficial in choosing differentiation strategies. However, in the maturity stage, the product product-related and competitor competitor-related information usage is more conducive to selecting cost leadership strategies. This study provides insights into how SMA information usage can aid companies in improving performance and offers recommendations for companies in the growth and maturity stages to make info rmed decisions regarding SMA information and competitive strategies. Since PLS PLS-MGA is not ideal for comparing multiple life cycle stages simultaneously, this study suggests that future research should employ a novel omnibus test of group (OTG) approach to investigate all the life cycle stages simultaneously.
| Item Type: | Thesis (Doctoral) |
|---|---|
| Keyword: | SMA, Competitive strategy, Corporate life cycle, PLS PLS-MGA |
| Subjects: | H Social Sciences > HD Industries. Land use. Labor > HD28-9999 Industries. Land use. Labor > HD28-70 Management. Industrial management |
| Department: | FACULTY > Faculty of Business, Economics and Accounting |
| Depositing User: | DG MASNIAH AHMAD - |
| Date Deposited: | 16 Jul 2024 15:42 |
| Last Modified: | 16 Jul 2024 15:42 |
| URI: | https://eprints.ums.edu.my/id/eprint/39083 |
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