Relationship Between Learning Orientation And Business Performance And The Moderating Effect Of Competitive Advantage: An Accounting Services Firms Perspective

Abstract

This study examines the influence of learning orientation on business performance (achievement of sales and profit objectives) in the context of pure service, specifically that of public accounting services firms. The conceptual framework used in this research has been drawn from marketing, finance, and organizational behavior theory. Specifically, relationships related to learning orientation, sources of competitive advantage, and business performance have been identified.

This research tests a framework about learning orientation and its consequences in an accounting services firm. Specifically, this study focused on several research questions, including: 1) Is there a relationship between learning orientation and business performance in terms of the achievement of sales and profit objectives in an accounting services firm?, 2) Is there a relationship between learning orientation and competitive advantage in an accounting services firm?, and 3) Does competitive advantage moderate the relationship between learning orientation and business performance in an accounting services firm?

A survey-based research methodology is used to explore these research questions and pertinent findings reported in previous studies (Martinette, 2006; Martinette & Obenchain-Leeson, 2010; Martinette & Obenchain-Leeson, 2012). The findings of this study suggested that as learning orientation increases in public accounting services firms, business performance scores and competitive advantage also increase. The findings of this study did not suggest that competitive advantage moderates the relationship between learning orientation and business performance in public accounting services firms.