The propensity of risk-taking and financial efficiency: Exploring the role of management accounting system: Evidence from the manufacturing sector

This study aimed to know the impact of management accounting systems on firm financial efficiency while considering CEOs risk-taking propensity. The Data was collected with help a self-administered questionnaire-based survey from manufacturing sector India. Used purposive sampling technique collect data 338 respondents. Results have shown that broad scope system and integrator’s is insignificant efficiency. In contrast, effects timeline aggregation are significant Simultaneously, mediation propensity in all cases except for integrator researcher has adopted latest useful tools techniques exploring problem. valuable addition. It practically inducing higher follow high-risk high return concept implementing organizations’ system. also helpful organisations willing enhance by employing novel methods.