Bui Quang Hung; Tu Thanh Hoai; Tran Anh Hoa; Nguyen … - In: Cogent business & management 10 (2023) 3, pp. 1-18
Drawing upon the resource-based view, this study examines the effects of two key elements of market orientation, i ….e. customer orientation and competitor orientation, on the use of management accounting information to enhance firm performance …-level managers working in 279 large companies in Vietnam indicate both customer and competitor orientation have positive effects on …