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S. Supatmi

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Open access Sep 2026

The Cognitive Rigidity Trap: Managerial Experience, Firm, Performance, and Evidence from Emerging European Economies

Purpose: This study examines the direct impact of managerial characteristics, particularly managerial experience, on firm performance from a behavioral accounting perspective. Additionally, it investigates how internal organizational mechanisms, namely employee training investments and digital technology adoption, miti...

Indra Arifin Djashan, S. Supatmi · 0 citations

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