Agbejule, A. (2005). The relationship between management\r\naccounting systems and perceived environmental uncertainty on managerial\r\nperformance: A research note. Accounting\r\nand Business Research, 35(4), 295-305.

Agbejule, A., & Burrowes, A. (2007). Perceived\r\nenvironmental uncertainty, supply chain purchasing strategy, and use of MAS\r\ninformation: An empirical study of finnish firms. Managerial Auditing Journal, 22(9), 913-927.

Armstrong, J. S., & Overton, T. S. (1977). Estimating\r\nnonresponse bias in mail surveys. Journal\r\nof Marketing Research, 14(3), 396-402.

Baines, A., & Langfield-Smith, K. (2003). Antecedents to\r\nmanagement accounting change: A structural equation approach. Accounting, Organizations and Society, 28(7),\r\n675-698.

Baker, W., & Sinkula, J. (1999). The synergistic effect\r\nof market orientation and learning orientation on organizational performance. Journal of the Academy of Marketing Science,\r\n27(4), 411-427.

Bromwich, M. (1990). The case for strategic management\r\naccounting: The role of accounting information for strategy in competitive\r\nmarkets. Accounting, Organizations and\r\nSociety, 15(1-2), 27-46.

Cadez, S., & Guilding, C. (2008). An exploratory\r\ninvestigation of an integrated contingency model of strategic management\r\naccounting. Accounting, Organizations and\r\nSociety, 33(7-8), 836-863.

Cadez, S., & Guilding, C. (2012). Strategy, strategic\r\nmanagement accounting and performance: A configurational analysis. Industrial Management & Data Systems,\r\n112(3), 484-501.

Calantone, R. J., Cavusgil, S. T., & Zhao, Y. (2002).\r\nLearning orientation, firm innovation capability, and firm performance. Industrial Marketing Management, 31(6),\r\n515-524.

Chenhall, R. H. (2003). Management control systems design\r\nwithin its organizational context: findings from contingency-based research and\r\ndirections for the future. Accounting,\r\nOrganizations and Society, 28(2), 127-168.

Chenhall, R. H., & Morris, D. (1986). The impact of\r\nstructure, environment, and interdependence on the perceived usefulness of\r\nmanagement accounting systems. Accounting\r\nReview, 61(1), 16-35.

Chia, Y. M. (1995). Decentralization, management accounting\r\nsystem (mas) information characteristics and their interaction effects on\r\nmanagerial performance: a singapore study. Journal\r\nof Business Finance & Accounting, 22(6), 811-830.

Cohen, J., Cohen, P., West, S. G., & Aiken, L. S. (2013).Applied Multiple Regression/Correlation\r\nAnalysis for the Behavioral Sciences (3rd ed.). New Jersey, US: Routledge.

Deshpandé, R., & Farley, J. U. (2004). Organizational\r\nculture, market orientation, innovativeness, and firm performance: An\r\ninternational research odyssey. International\r\nJournal of Research in Marketing, 21(1), 3-22.

Fornell, C., & Larcker, D. F. (1981). Structural equation\r\nmodels with unobservable variables and measurement error: Algebra and\r\nstatistics. Journal of Marketing Research,\r\n382-388.

Grant, R. M. (1996). Toward a knowledge‐based\r\ntheory of the firm. Strategic Management\r\nJournal, 17(S2), 109-122.

Gray, B., Matear, S., Boshoff, C., & Matheson, P. (1998).\r\nDeveloping a better measure of market orientation. European Journal of Marketing, 32(9/10), 884-903.

Guilding, C., Drury, C., & Tayles, M. (2005). An\r\nempirical investigation of the importance of cost-plus pricing. Managerial Auditing Journal, 20(2), 125-137.

Guilding, C., & McManus, L. (2002). The incidence,\r\nperceived merit and antecedents of customer accounting: An exploratory note. Accounting, Organizations and Society, 27(1),\r\n45-59.

Han, J. K., Kim, N., & Srivastava, R. K. (1998). Market\r\norientation and organizational performance: Is innovation a missing link? Journal of Marketing, 62(4), 30-45.

Henseler, J., Ringle, C. M., & Sarstedt, M. (2015). A new\r\ncriterion for assessing discriminant validity in variance-based structural\r\nequation modeling. Journal of the Academy\r\nof Marketing Science, 43(1), 115-135.

Henseler, J., & Sarstedt, M. (2013). Goodness-of-Fit\r\nindices for partial least squares path modeling. Computational Statistics, 28(2), 565-580.

Hulland, J. S. (1999). The effects of country-of-brand and\r\nbrand name on product evaluation and consideration: A cross-country comparison.Journal of International Consumer\r\nMarketing, 11(1), 23-40.

Hult, G. T. M., Ketchen, D. J., & Slater, S. F. (2004).\r\nInformation processing, knowledge development, and strategic supply chain\r\nperformance. Academy of Management\r\nJournal, 47(2), 241-253.

Jaworski, B. J., & Kohli, A. K. (1993). Market\r\norientation: Antecedents and consequences. Journal\r\nof Marketing, 57(3), 53-70.

Joseph, F., Anderson, R. E., Tatham, R. L., & Black, W.\r\nC. (1992). Multivariate Data Analysis:\r\nWith Readings. New York, US: Macmillan Publishing Company.

Keskin, H. (2006). Market orientation, learning orientation,\r\nand innovation capabilities in smes: an extended model. European Journal of Innovation Management, 9(4), 396-417.

Khandwalla, P. N. (1972). The effect of different types of\r\ncompetition on the use of management controls. Journal of Accounting Research, 10(2), 275-285.

Kirpalani, V. H., & Shapiro, S. S. (1973). Financial\r\ndimensions of marketing management. Journal\r\nof Marketing, 40-47.

Kohli, A. K., & Jaworski, B. J. (1990). Market\r\norientation: The construct, research propositions, and managerial implications.Journal of Marketing, 54(2), 1-18.

Lindell, M. K., & Whitney, D. J. (2001). Accounting for\r\ncommon method variance in cross-sectional research designs. Journal of Applied Psychology, 86(1),\r\n114-121.

Luo, X., Slotegraaf, R. J., & Pan, X. (2006).\r\nCross-functional “coopetition”: the simultaneous role of cooperation and\r\ncompetition within firms. Journal of\r\nMarketing, 70(2), 67-80.

Mia, L., & Clarke, B. (1999). Market competition,\r\nmanagement accounting systems and business unit performance. Management Accounting Research, 10(2),\r\n137-158.

Mia, L., & Winata, L. (2014). Manufacturing strategy and\r\norganisational performance: the role of competition and mas information. Journal of Accounting & Organizational\r\nChange, 10(1), 83-115.

Narver, J. C., & Slater, S. F. (1990). The effect of a\r\nmarket orientation on business profitability. Journal of Marketing, 54(4), 20-35.

O'Cass, A., & Ngo, L. V. (2007). Balancing external\r\nadaptation and internal effectiveness: achieving better brand performance. Journal of Business Research, 60(1),\r\n11-20.

Peteraf, M. A. (1993). The cornerstones of competitive\r\nadvantage: a resource‐based view. Strategic\r\nManagement Journal, 14(3), 179-191.

Podsakoff, P. M., MacKenzie, S. B., Lee, J.-Y., &\r\nPodsakoff, N. P. (2003). Common method biases in behavioral research: A\r\ncritical review of the literature and recommended remedies. Journal of Applied Psychology, 88(5),\r\n879-903.

Preacher, K. J., & Hayes, A. F. (2004). Spss and sas\r\nprocedures for estimating indirect effects in simple mediation models. Behavior Research Methods, Instruments,\r\n& Computers, 36(4), 717-731.

Qu, R. (2009). The impact of market orientation and corporate\r\nsocial responsibility on firm performance: Evidence from China. Asia Pacific Journal of Marketing and\r\nLogistics, 21(4), 570-582.

Reid, M., Luxton, S., & Mavondo, F. (2005). The\r\nrelationship between integrated marketing communication, market orientation,\r\nand brand orientation. Journal of\r\nAdvertising, 34(4), 11-23.

Rodriguez Cano, C., Carrillat, F. A., & Jaramillo, F.\r\n(2004). A meta-analysis of the relationship between market orientation and\r\nbusiness performance: Evidence from five continents. International Journal of Research in Marketing, 21(2), 179-200.

Roslender, R., & Hart, S. J. (2003). In search of\r\nstrategic management accounting: Theoretical and field study perspectives. Management Accounting Research, 14(3),\r\n255-279.

Roslender, R., & Wilson, R. M. (2008). The\r\nmarketing/accounting synergy: A final word but certainly not the last word. Journal of Marketing Management, 24(7-8),\r\n865-876.

Sidhu, B. K., & Roberts, J. H. (2008). The marketing\r\naccounting interface–lessons and limitations. Journal of Marketing Management, 24(7-8), 669-686.

Slater, S. F., & Narver, J. C. (1994). Market\r\norientation, customer value, and superior performance. Business Horizons, 37(2), 22-28.

Smith, K. A., Vasudevan, S. P., & Tanniru, M. R. (1996).\r\nOrganizational learning and resource-based theory: An integrative model. Journal of Organizational Change Management,\r\n9(6), 41-53.

Soobaroyen, T., & Poorundersing, B. (2008). The\r\neffectiveness of management accounting systems: evidence from functional\r\nmanagers in a developing country. Managerial\r\nAuditing Journal, 23(2), 187-219.

Tabachnick, B. G., Fidell, L. S., & Osterlind, S. J.\r\n(2001). Using Multivariate Statistics.\r\nNew York, US. Harper.

Urde, M., Baumgarth, C., & Merrilees, B. (2013). Brand\r\norientation and market orientation-from alternatives to synergy. Journal of Business Research, 66(1),\r\n13-20.

Wernerfelt, B. (1984). A resource‐based view of\r\nthe firm. Strategic Management Journal, 5(2),\r\n171-180.

Zhou, K. Z., Li, J. J., Zhou, N., & Su, C. (2008). Market\r\norientation, job satisfaction, product quality, and firm performance: Evidence\r\nfrom China. Strategic Management Journal,\r\n29(9), 985-1000.