The Capability of Accountant Affecting Competitive Advantage and Business Performance of Production have Been Graded as Golden Star Rice Mill Category
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Abstract
The objectives of this study were to 1) study of accountants' capabilities on competitive advantage and business performance of gold-star-rated rice mill businesses; 2) assess how competitive advantage affects the business performance of rice mills; and 3) analyze the influence of dynamic environments on competitive advantage and business performance by utilizing a mixed-methods approach. The sample included 140 participants comprising executive-level accountants, tax auditors, and executives or authorized representatives from gold-star-rated rice mill businesses. Data were collected through targeted emails to the rice mills. The instrument used was a questionnaire, and the data were analyzed using percentage, mean, standard deviation, correlation coefficients, model consistency indices, composite reliability, average variance extracted, component weights, and direct, indirect, and total effects to test the hypotheses. The results revealed that: 1) accountants' capabilities had a positive direct influence on competitive advantage and a significant total effect at a level of 0.01; 2) accountants' capabilities had a positive direct influence on business performance, with significant indirect and total effects at 0.01 and 0.05 levels; 3) competitive advantage has a positive direct influence on business performance, with a significant total effect at a level of 0.01; and 4) the dynamic environment was related to accountants' capabilities and affects business performance. It was found that the interaction between competitive advantage and dynamic environments positively influenced business performance, with a significant total effect at a level of 0.05.
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