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Management Accounting Systems, Top Management Teams, and Sustainable Knowledge Acquisition: Effects on Performance

机译：管理会计系统，顶级管理团队和可持续知识获取：对性能的影响

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Organizations are increasingly aware of the importance of managing the acquisition processes of new and sustainable knowledge, which allows them to increase performance. These knowledge-acquisition processes require top management teams to focus on the external environment to search for sustainable opportunities and initiatives. This spurs top teams to make strategic decisions that require more comprehensive managerial information, which is provided by management accounting systems. Our research analyzes how top management team composition facilitates the acquisition of new knowledge. Our management accounting paper also analyzes the mediating effect of the interactive use of management accounting systems (MASs) and their impact on sustainable firm performance. A survey was conducted among the main manufacturer firms in the Republic of Ecuador. Results were analyzed by using the partial least squares methodology, and they showed a positive effect for the interactive use of management accounting systems on sustainable knowledge-acquisition processes. Results also showed that knowledge acquisition increased firm performance through an interactive use of MASs.
机译：组织越来越意识到管理新的和可持续知识的收购过程的重要性，这使得他们能够提高绩效。这些知识获取流程需要顶级管理团队专注于外部环境，以寻求可持续的机会和举措。这款马刺队最佳团队制定战略决策，需要更全面的管理信息，由管理层会计系统提供。我们的研究分析了最高管理团队组成如何促进收购新知识。我们的管理会计案还分析了管理会计系统（质量）的互动使用的调解效果及其对可持续熟悉公司绩效的影响。厄瓜多尔共和国主要制造商公司进行了一项调查。通过使用部分最小二乘方法进行分析结果，它们对可持续知识产权流程进行了管理会计系统的互动利用，他们对互动使用的积极效果。结果还表明，知识获取通过互动的弥撒来提高了公司性能。

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