Impact of management accounting practices on non-financial performance in enterprise: research model

Abstract

There are many evidence shows that management accounting practices also helps improve non-financial performance, such as customer satisfaction, product quality, and labor productivity, employee satisfaction. However, in-depth research on the impact of management accounting practices on non-financial performance in enterprises is still limited and the measurement of non-financial performance has not been systematized. Through a review of previous researches combined with expert interviews, and based on contingency theory, stakeholder theory, resource-based view, the author propose a research model that highlights the impact of management accounting practices on non-financial performance according to each customer perspective, internal business processes perspective, learning and growth perspective.