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

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 aim...

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Main Author:	Pu, Zhao
Format:	Thesis
Language:	English English
Published:	2023
Subjects:	HD28-70 Management Industrial management
Online Access:	https://eprints.ums.edu.my/id/eprint/39083/1/24%20PAGES..pdf https://eprints.ums.edu.my/id/eprint/39083/2/FULLTEXT..pdf
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spelling	my-ums-ep.390832024-07-16T07:42:31Z 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 2023 Pu, Zhao HD28-70 Management. Industrial management 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. 2023 Thesis https://eprints.ums.edu.my/id/eprint/39083/ https://eprints.ums.edu.my/id/eprint/39083/1/24%20PAGES..pdf text en public https://eprints.ums.edu.my/id/eprint/39083/2/FULLTEXT..pdf text en validuser dphil doctoral Universiti Malaysia Sabah Faculty of Business, Economics and Accountancy
institution	Universiti Malaysia Sabah
collection	UMS Institutional Repository
language	English English
topic	HD28-70 Management Industrial management
spellingShingle	HD28-70 Management Industrial management Pu, Zhao 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
description	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.
format	Thesis
qualification_name	Doctor of Philosophy (PhD.)
qualification_level	Doctorate
author	Pu, Zhao
author_facet	Pu, Zhao
author_sort	Pu, Zhao
title	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
title_short	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
title_full	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
title_fullStr	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
title_full_unstemmed	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
title_sort	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
granting_institution	Universiti Malaysia Sabah
granting_department	Faculty of Business, Economics and Accountancy
publishDate	2023
url	https://eprints.ums.edu.my/id/eprint/39083/1/24%20PAGES..pdf https://eprints.ums.edu.my/id/eprint/39083/2/FULLTEXT..pdf
_version_	1804890368910557184

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

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