Corporate Governance as A Moderator Between Strategic Management Accounting and Firm Performance: Empirical Evidence
Year: 2018
Type: article
Abstract: This study aims to shed light on the moderating role of corporate governance in the link between the strategic management accounting and firm performance, which suffers from paucity in prior works.The study sample consists of 139 Out of 185 Saudi public companies from twenty sectors listed in Saudi Stock Exchange by the end of 2017.The data used in this study was collected from Tadawul database for the period of 2013 to 2016 and from a mailed questionnaire survey.The study found that corporate governance index was 74.3% for listed companies in Saudi Stock Exchange.The results of the study indicate that corporate governance plays a moderating role in the link between strategic management accounting and firm performance.The adoption of strategic management accounting in company will improve corporate governance practices which in turn lead to enhance company performance.The theoretical and practical contributions of the study and recommendations for company managers are identified.
Author: Ahmad Mohammed Alamri
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W2790520178