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Business Model, Market Competition and the Level of Management Accounting Application
CAO Xiaoyu1,2, WANG Man1,2, YU Haoyang3
1. School of Accounting, Dongbei University of Finance and Economics, Dalian 116025, China; 2. China Internal Control Research Center, Dongbei University of Finance and Economics, Dalian 116025, China; 3. China Business Executives Academy, Dalian 116025, China
Abstract Based on the theory of contingency, this paper uses factor analysis and hierarchical regression analysis to explore the influence of two contingency factors—business model and market competition on the level of management accounting application. The results reveal that: under the novelty-centered business model, the level of management accounting application is higher than efficiency-centered business model; the higher market competition level enterprise faces, the higher level of management accounting application is; the different impact of business model on the application level of management accounting is more significant in which market competition level is higher. This study broadens the perspective of management accounting application based on contingency theory, and provides references for enterprises to apply management accounting in different environments combined with their own characteristics.
CAO Xiaoyu,WANG Man,YU Haoyang. Business Model, Market Competition and the Level of Management Accounting Application. Economic Survey, 2020, 37(6): 0106.
2020, Vol. 37 
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