id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ajfa-5159	Wang, David Han-Min; Huynh, Quang Linh	The Role of Corporate Governance in the Link between Management Accounting System and Firm Performance	2014	20	.pdf	application/pdf	8211	364	37	Abstract This research attempts to explore the causal relationships among corporate governance structure, the adoption of management accounting systems and firm performance by applying the directed acyclic graph model. Especially, it discusses and uses Sobel’s procedure and the interaction factor to investigate the mediating and moderating roles of corporate governance structure in the association between the adoption of management accounting systems and firm performance, which have been missed in prior studies.	cache/ajfa-5159.pdf	txt/ajfa-5159.txt