| Author: | Gul, F. Chia, Y. |
| Title: | The effects of management accounting systems, perceived environmental uncertainty and decentralization on managerial performance: a test of three-way interaction |
| Journal: | Accounting, Organizations and Society
1994 : MAY/JUL, VOL. 19:4/5, p. 413-426 |
| Index terms: | MANAGEMENT ACCOUNTING DECENTRALISATION UNCERTAINTY |
| Language: | eng |
| Abstract: | This study investigates 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 analyzed by examining the regression equations for the three-way interaction model and the partial derivatives of the equations. |
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