Causal Factors of Competitive Advantages Influencing Performance of Accounting Firms Business
Keywords:
Competency, Transformational Leadership, Information Technology, Competitive Advantage, Accounting Firms Business PerformanceAbstract
This mixed-methods study investigates the direct and indirect impact of competency, transformational leadership, and information technology on accounting firm performance, with competitive advantage as a mediating factor. The research aims to: 1) analyze how these factors influence performance through competitive advantage. And 2) Develop a causal model explaining the role of competitive advantage in this relationship. Data were collected through questionnaires from 400 accounting firm executives (using Yamane's formula) and in-depth interviews with two industry experts. Structural equation modeling was used for analysis.
The result indicated that (1) the factors of competency, transformational leadership, and information technology have a direct and in-directed influence on the competitive advantage and performance of the accounting firm's business. (2) refer to the model, it was found that (2.1) competency affected competitive advantage statistically significant level of 0.01 (2.2) competency affected the performance of the accounting firm business through competitive advantage statistically significant level of 0.05 (2.3) transformational leadership affected competitive advantage statistically significant level of 0.01 (2.4) transformational leadership affected the performance of the accounting firm business through competitive advantage statistically significant level of 0.01 (2.5) information technology affected competitive advantage statistically significant level of 0.01 (2.6) information technology affected the performance of the accounting firm business through competitive advantage statistically significant level of 0.01 (2.7) competitive advantage affected performance of the accounting firm business statistically significant level of 0.01. It was determined that competency, transformational leadership, and information technology affect the competitive advantage, leading to the success of the accounting firm's business
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