haku: @indexterm MANAGEMENT ACCOUNTING / yhteensä: 786
viite: 264 / 786
| Tekijä: | Mia, L. Chenhall, R. |
| Otsikko: | The usefulness of management accounting systems, functional differentiation and managerial effectiveness |
| Lehti: | Accounting, Organizations and Society
1994 : JAN, VOL. 19:1, p. 1-13 |
| Asiasana: | MANAGEMENT ACCOUNTING ACCOUNTING SYSTEMS EFFECTIVENESS |
| Kieli: | eng |
| Tiivistelmä: | This study examines the role of broad scope information, made available by management accounting systems (MAS), in enhancing managerial performance. It is proposed that differentiation of activities into areas such as marketing and production is an organizational response to manage uncertainty. The paper argues that such differentiation of activities moderates the association between the extent to which managers use broad scope MAS information and performance. A study of 75 managers indicated that the association between the extent of use of broad scope MAS information and performance was stronger for managers of marketing than production activities. |
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