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Strategic Choices, Environmental Uncertainty and SBU Performance: A Note on the Intervening Role of Management Accounting Systems
Abstract
This paper examines the role of management accounting systems (MAS) design on the relationship between: (1) strategic business unit (SBU) strategy and SBU performance and (2) perceived environmental uncertainty (PEU) on SBU performance. MAS design was defined in terms of the extent to which managers use broad scope MAS information for managerial decision making. The responses of 62 SBU managers, drawn from a cross-section of manufacturing companies in Western Australia, to a questionnaire survey were analysed by using a path analysis. The results suggest that SBU strategy and PEU are important antecedents of MAS design, and that broad scope MAS information is an important antecedent of SBU performance.
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Cited by
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
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Metadata
- Authors
- Chong, V. K., & Chong, K. M.
- Venue
- Accounting and Business Research
- Publisher
- Informa UK Limited
- Published
- 1997-09
- Volume
- 27
- Issue
- 4
- Pages
- 268-276
- ISSN
- 0001-4788 (ISSN-L)
- 2159-4260
- OpenAlex
- W1990141503
- Cited by
- 313
- References
- 4
- FWCI
- 1.92
- Type
- journal article
- Language
- en
- Open access
- closed
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- Chong, V. K., & Chong, K. M. (1997). Strategic Choices, Environmental Uncertainty and SBU Performance: A Note on the Intervening Role of Management Accounting Systems. Accounting and Business Research. https://doi.org/10.1080/00014788.1997.9729553
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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.
