The purpose of this research has been to examine the relationship between competitive strategy, strategic alliance, use of management accounting system (MAS) information and human capital-related performance. The study also investigates the effect of human capital-related performance on internal process-related performance. An online survey involving 85 hotel general managers was conducted to collect data from 4- and 5-star hotels located in Indonesia. Partial least square (PLS) analysis was used to test the hypotheses. Results suggest that competitive strategy and strategic alliance have a positive and significant relationship with human capital-related performance. Results also show that managerial use of MAS information mediates the relationship between competitive strategy and human capital-related performance as well as between strategic alliances and human capital-related performance. Additionally, improvement in human capital-related performance increases internal process-related performance. This research focused only on the human capital aspect of learning and growth-related performance. The study dealt only with the hotel industry, since this field of business relies heavily on the competency of its human resources to provide the best customer service. The application of this work to other sectors that focus on human capital is recommended. The results reveal that managerial use of MAS information assist hotels to implement competitive strategy and strategic alliance, leading to higher human capital-related performance. The research provides evidence that competitive strategy and strategic alliances, through managerial use of MAS information, improve human capital-related performance.
Keywords: competitive strategy, strategic alliances, MAS information, human capital-related performance, internal process-related performance
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