SIN LOON KANG, WONG CHEE HOO, AMRAN ABDULLAH, KWAI SOON LAM, WAE LENG TAN, GEORGE KWANG SING NGUI, YEH, MING-LANG, ALEX HOU HONG NG, CHRISTIAN WIRANDENDI WOLOR
DOI: https://doi.org/This paper investigates the factors influencing the growth strategies of accounting firms in Malaysia, with a particular emphasis on the mediating role of competitive advantage. The study is underpinned by the Resource-Based View (RBV) theory, which posits that a firm’s competitive advantage arises from the resources it controls. A quantitative research design will be employed, using in-person surveys where the researcher interacts directly with respondents. This approach enables richer data collection through direct observation and follow-up questions. A sample size of over 300 respondents will be gathered through convenience sampling. The novelty of this research lies in examining competitive advantage as a mediator. Rather than merely identifying factors that influence growth strategies, the study explores the factors contribute to growth by enhancing competitive advantage. In particular, it will assess the relationships between digital literacy, market orientation, entrepreneurial orientation, and succession planning, and their combined effects on competitive advantage and subsequent growth within the Malaysian context.
