مقاله انگلیسی رایگان در مورد جهت گیری بازار و استفاده از سیستم های حسابداری مدیریت – امرالد 2018

The traditional hypothesized relationship between market orientation (MO) and firm performance has been well established and validated in the area of marketing (e.g. Jaworski and Kohli, 1993; Narver and Slater, 1990) and strategic management (e.g. Hult and Ketchen, 2001; Morgan et al., 2009). This relationship has been proved to be positive, significant, and robust (Cano et al., 2004; Ellis, 2006; Kirca et al., 2005). In explaining this phenomenon, scholars are motivated to explore how firms possess MO and deploy this market-based asset to develop and sustain competitive advantages (Kirca et al., 2005). Then the market orientation-firm performance linkage has been unpacked and explored by various studies searching for various mediating factors connecting MO and firm performance. For example, organizational innovativeness and learning orientation are mediating factors that have been explored by scholars from the innovation and learning-based perspective (e.g. Baker and Sinkula, 1999; Deshpandé and Farley, 2004; Han et al., 1998; Keskin, 2006). Other explored mediating factors are branding orientation (O’Cass and Voola, 2011), product advantage (Langerak et al., 2004), and new products and related marketing programs creativity (Im and Workman, 2004). Influenced by the MO trend in the 1990s, management accounting research has experienced a boom in an interest in market-oriented management accounting (Helgesen, 2007). This signifies the potential use of management accounting system (MAS) information in the marketoriented setting. The path from the use of MAS to firm performance was validated in some studies (e.g. Agbejule, 2005; Chia, 1995). Specifically, the connection between MO and the use of MAS, via different management accounting techniques, was also examined by some scholars in the field of strategic management accounting (SMA) (Bromwich, 1990; Cadez and Guilding, 2008, 2012). Guilding and McManus (2002) revealed that MO has a positive effect on the use of these following management accounting techniques: customer accounting, customer segment profitability analysis, and valuation of customers or customer groups as assets. However, the review of management accounting literature has found little empirical evidence to support the path from MO to firm performance. The exceptional study by Cadez and Guilding (2008) sought to test the mediating effect of SMA techniques on the relationship between MO and firm performance in Slovenian companies. However, they found a non-significant relationship between MO and the use of SMA. Whether the use of management accounting information, via the design of MAS in terms of broad scope, timeliness, aggregation, integration (Chenhall and Morris, 1986), connects MO to firm performance remains unanswered in emerging markets (Nguyen and Doan, 2016). This question is significant because MO-MAS-performance link can provide managers of market-oriented firms with implications on how to develop and sustain competitive advantages via different dimensions of MAS use.