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The effects of management accounting systems, perceived environmental uncertainty and decentralization on managerial performance: A test of three-way interaction
Open accessAbstract
Abstract This study investigated the interaction effects of perceived environmental uncertainty (PEU), decentralization and management accounting systems (MAS) design on managerial performance. MAS design was defined in terms of perceived availability of two characteristics of information, which were scope and level of aggregation. The responses of 48 managers, drawn from a cross-section of Singapore companies, to a questionnaire survey were analysed by examining the regression equations for the three-way interaction model and the partial derivatives of the equations. The results indicated that decentralization and the availability of MAS information characteristics of broad scope and aggregation were associated with higher managerial performance under conditions of high PEU. Under conditions of low PEU, decentralization and the availability of MAS broad scope and aggregated information were associated with lower managerial performance.
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Chenhall, R. H. (2003) · Accounting, Organizations and Society · doi:10.1016/s0361-3682(01)00027-7 · Cited by 3,237
An exploratory investigation of an integrated contingency model of strategic management accounting
Cadez, S., & Guilding, C. (2008) · Accounting, Organizations and Society · doi:10.1016/j.aos.2008.01.003 · Cited by 736
The impact of firm characteristics on management accounting practices: A UK-based empirical analysis
Abdel-Kader, M., & Luther, R. (2008) · The British Accounting Review · doi:10.1016/j.bar.2007.11.003 · Cited by 435
Multiple facets of budgeting: an exploratory analysis
Hansen, S. C., & Stede, W. A. V. D. (2004) · Management Accounting Research · doi:10.1016/j.mar.2004.08.001 · Cited by 375
In Search of Management Accounting Theory
Malmi, T., & Granlund, M. (2009) · European Accounting Review · doi:10.1080/09638180902863779 · Cited by 336
Metadata
- Authors
- Gul, F. A., & Chia, Y. M.
- Venue
- Accounting, Organizations and Society
- Publisher
- Elsevier BV
- Published
- 1994-05
- Volume
- 19
- Issue
- 4-5
- Pages
- 413-426
- ISSN
- 0361-3682 (ISSN-L)
- OpenAlex
- W1987225875
- Cited by
- 342
- References
- 40
- FWCI
- 6.63
- Type
- journal article
- Language
- en
- Open access
- green
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- Gul, F. A., & Chia, Y. M. (1994). The effects of management accounting systems, perceived environmental uncertainty and decentralization on managerial performance: A test of three-way interaction. Accounting, Organizations and Society. https://doi.org/10.1016/0361-3682(94)90005-1
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Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
