How Management Accounting affect firm performance?

In China, managers use Management Accounting to manage their companies, so scholars have begun study how will affect firm performance. According the resource-based theory, this paper argues that performance by influencing corporate innovation behavior. order verify hypothesis, and controls, ambidextrous (including exploratory exploitative innovation) are tested structural equation modeling with survey data from 188 companies in China. The research conclusion shows of controls can improve performance, is an intermediary.