haku: @indexterm SYSTEMS DESIGN / yhteensä: 208
viite: 32 / 208
| Tekijä: | Chong, V. K. Chong, K. M. |
| Otsikko: | Strategic choices,environmental uncertainty and SBU performance: A note on the intervening role of management accounting systems. |
| Lehti: | Accounting and Business Research
1997 : AUTUMN, VOL. 27:4, p. 268-276 |
| Asiasana: | MANAGEMENT ACCOUNTING SYSTEMS DESIGN STRATEGY PERFORMANCE APPRAISAL UNCERTAINTY |
| Kieli: | eng |
| Tiivistelmä: | This article investigates the role of management accounting systems design on the relationship between strategic business unit (SBU) strategy and SBU performance and perceived environmental uncertainty on SBU performance. The results provide additional evidence on the role of management accounting systems (MAS) design on the relationship between an organization's strategic priorities and SBU performance; and perceived environmental uncertainty and SBU performance. The results suggest that SBU strategy and perceived environmental uncertainty (PEU) are important antecedents of MAS design. |
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