The Relationships among Personality, Management Accounting Information Systems, and Customer Relationship Quality

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Please use this identifier to cite or link to this item: http://ir.meiho.edu.tw/ir/handle/987654321/3094

Title:	The Relationships among Personality, Management Accounting Information Systems, and Customer Relationship Quality
Authors:	Shao-Hsi Chung;Kuo-Chih Cheng
Keywords:	personality;customer relationship quality;management accounting information system (MAIS)
Date:	2016
Issue Date:	2016-07-22T07:25:28Z (UTC)
Abstract:	In the recent years, the businessenvironment for small and medium-sized enterprises(SMEs) in Taiwan has become more difficult due tolow-cost competition from Mainland China. In order tocope with uncertainties in the environment, businesses haveto focus their attention on customer relationship quality,development of a robust personality in managers, andutilization of management accounting information systems(MAIS). Utilizing MAIS and improving customersatisfaction to create customer royalty are tasks thatbusinesses should work on in marketing. The purpose ofthis study is to examine whether use of MAIS is a variablemediating the relationship between managers with aninternal locus of control and customer relationship quality.The method is based on multiple regression and pathanalysis. Data were collected using a questionnaireadministered to 300 SME managers in central Taiwan whowere also members of NCUE EMBA Association by mail.169 valid responses were obtained, resulting in a responserate of 56.3%. Results showed that personality has a directeffect on customer relationship quality, and personality canalso indirectly affect customer relationship quality throughuse of MAIS. Findings of this study can be a reference for local SMEs when selecting managers.
Appears in Collections:	[Department of Business Administration] Papers

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