The DOI matches its Crossref record; 2 of the 2 references it cites were found in a registry or an index.
The Effects of Management Accounting Systems and Environmental Uncertainty on Small Business Managers' Performance
Abstract
This study examines the interacting effects of management accounting systems (MAS) and perceived environmental uncertainty on small business managers' perceptions of their performance. Results obtained from using a multiple regression and partial derivative analyses of responses to questionnaires distributed to a sample of 42 managers/owners of light engineering manufacturing firms in Australia, confirmed the hypothesis that the effects of MAS on performance were dependent on environmental uncertainty. Under high levels of uncertainty, sophisticated MAS had a positive effect on performance but under low levels it had a negative effect.
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Cites
Organizational Strategy, Structure, and Process
Miles, R. E., Snow, C. C., Meyer, A. D., & Coleman, H. J. (1978) · Academy of Management Review · doi:10.5465/amr.1978.4305755 · Cited by 4,527
Dess, G. G., & Robinson, R. B. (1984) · Strategic Management Journal · doi:10.1002/smj.4250050306 · Cited by 3,337
Cited by
Gul, F. A., & Chia, Y. M. (1994) · Accounting, Organizations and Society · doi:10.1016/0361-3682(94)90005-1 · Cited by 342
Self-citationLavia López, O., & Hiebl, M. R. W. (2015) · Journal of Management Accounting Research · doi:10.2308/jmar-50915 · Cited by 300
A review of literature on contingency theory in managerial accounting
Islam, J. (2012) · AFRICAN JOURNAL OF BUSINESS MANAGEMENT · doi:10.5897/ajbm11.2764 · Cited by 118
Metadata
- Authors
- Gul, F. A.
- Venue
- Accounting and Business Research
- Publisher
- Informa UK Limited
- Published
- 1991-12
- Volume
- 22
- Issue
- 85
- Pages
- 57-61
- ISSN
- 0001-4788 (ISSN-L)
- 2159-4260
- OpenAlex
- W1983170929
- Cited by
- 192
- References
- 2
- FWCI
- 0.81
- Type
- journal article
- Language
- en
- Open access
- closed
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- Gul, F. A. (1991). The Effects of Management Accounting Systems and Environmental Uncertainty on Small Business Managers' Performance. Accounting and Business Research. https://doi.org/10.1080/00014788.1991.9729418
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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.
