TY  - JOUR
T1  - Bridging Cooperation and Performance: How Management Accounting Systems Mediate Cross-Functional Collaboration
A1  - James Smith
A1  - Olivia Brown
A1  - William Jones
JF  - Asian Journal of Individual and Organizational Behavior
JO  - Asian J Indiv Organ Behav
SN  - 3108-4192
Y1  - 2021
VL  - 1
IS  - 1
DO  - 10.51847/ThVmHkhlQM
SP  - 83
EP  - 91
N2  - Effective collaboration among different organizational functions, when coupled with management accounting information, is critical for enhancing organizational performance. Yet, research has not fully explained how internal cooperation generates competitive advantage through management accounting systems (MAS). This study examines whether MAS can act as a mechanism that transforms cross-functional collaboration into measurable improvements in organizational outcomes. Using survey data from 186 large firms in Vietnam, the findings reveal that MAS serves as a full mediator between cross-functional cooperation and organizational performance. The study extends current knowledge on the intersection of internal collaboration and management accounting practices, particularly in emerging market contexts.
UR  - https://apsshs.com/article/bridging-cooperation-and-performance-how-management-accounting-systems-mediate-cross-functional-col-ma6nrubxwbzs8y9
ER  -