Abstract

This study aimed to know the impact of management accounting systems on firm financial efficiency while considering the CEOs risk-taking propensity. The Data was collected with the help of a self-administered questionnaire-based survey from the manufacturing sector of India. Used purposive sampling technique to collect data from 338 respondents. Results have shown that the broad scope management accounting system and integrator’s impact is insignificant on firm financial efficiency. In contrast, the effects of timeline and aggregation are significant on firm financial efficiency. Simultaneously, the mediation of risk-taking propensity is significant in all the cases except for integrator and firm financial efficiency. The researcher has adopted the latest and useful tools and techniques for exploring the problem. This study is a valuable addition. It is practically inducing the higher management and CEOs to follow the high-risk and high return concept while implementing the organizations’ management accounting system. This study is also helpful for organisations that are willing to enhance financial efficiency by employing novel methods.

摘要

本研究旨在了解管理会计制度对公司财务效率的影响，同时考虑 CEO 的风险承担倾向。数据是在印度制造业的自我管理问卷调查的帮助下收集的。使用有目的的抽样技术从 338 名受访者那里收集数据。结果表明，大范围管理会计制度和集成商对企业财务效率的影响不显着。相比之下，时间线和聚合对公司财务效率的影响是显着的。同时，除了整合者和企业财务效率外，风险承担倾向的中介作用在所有情况下都是显着的。研究人员采用了最新和有用的工具和技术来探索这个问题。这项研究是一个有价值的补充。它实际上是在引导高层管理人员和首席执行官在实施组织的管理会计制度时遵循高风险和高回报的理念。这项研究也有助于那些愿意通过采用新方法来提高财务效率的组织。