This study examines whether market competition strengthens the relationship between activity-based costing (ABC) usage and financial performance in UK non-manufacturing companies. Survey data from 204 UK service-sector companies with at least 50 employees and annual sales of at least £25 million were analysed using thr...
Hana Alshamlan· International journal of inn...· 1 citation
The paper deals with the role of service diversity in shaping the financial performance benefits of cost system sophistication (CSS) among non-manufacturing firms. Prior research has treated service diversity mainly as a direct antecedent of costing system design, generally with inconsistent, non-significant results, l...
Hana Alshamlan· International Journal of Fin...· 0 citations
Purpose: This study examines how organisational drivers and implementation barriers shape digital transformation in management accounting across Saudi organisations. It addresses the limited empirical evidence on the simultaneous influence of enabling and constraining conditions within an emerging-market management acc...
Hana Alshamlan· Journal of Accounting and Fi...· 0 citations
Competitive intensity is widely assumed to push firms toward higher service quality, yet the strategic conditions under which this pressure actually translates into quality gains remain poorly understood. Drawing on contingency theory, this study examines whether a firm’s differentiation strategy moderates the relation...
Hana Alshamlan· Management & Marketing· 0 citations
We use cookies to run the site and, with your consent, for analytics and to show ads.
See our Cookie Policy.
