Unveiling the Mediating Effect of Intellectual Capital on the Relationship between Management Control System, Management Accounting, and Business Performance
Ahmed Abdullah Saad Al-Dhubaibi
Abstract:In today’s knowledge-driven economy, organizations compete through their intellectual capital (IC). However, effectively leveraging IC requires robust management control systems (MCS) and sound management accounting (MA) practices. Despite theoretical arguments, empirical evidence on the interplay between these elements and their combined impact on performance remains limited. This study addresses this gap by investigating how MCS and MA influence IC development and how IC subsequently affects business perform… Show more
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