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Author:Agbejule, A
Title:The relationship between management accounting systems and perceived environmental uncertainty on managerial performance: a research note
Journal:Accounting and Business Research
2005 : VOL. 35:4, p. 295-305
Index terms:business environment
management accounting
managerial effectiveness
Language:eng
Abstract:This article examines the effect of perceived environmental uncertainty on the relationship between the use of management accounting system and managerial performance. The study is conducted by using a questionnaire sent to 69 managers in Finnish companies. The results of the study supported the hypothesis that the effects of management accounting systems on performance were dependant on perceived environmental uncertainty.
SCIMA record nr: 260668
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