haku: @indexterm MANAGEMENT ACCOUNTING / yhteensä: 786
viite: 88 / 786
| Tekijä: | Williams, J. J. Seamant, A. E. |
| Otsikko: | Management accounting systems change and departmental performance: the influence of managerial information and task uncertainty |
| Lehti: | Management Accounting Research
2002 : DEC, VOL. 13:4, p. 419-446 |
| Asiasana: | MANAGEMENT ACCOUNTING INFORMATION DECISION MAKING PERFORMANCE APPRAISAL |
| Kieli: | eng |
| Tiivistelmä: | Despite the proliferation of new management accounting techniques amidst pressures of organizational and global change, the issue of changes in firm-wide management accounting and control systems (MACSs) has largely been ignored in the research literature. This study explores the indirect effect of MACSs change on departmental performance for a cross-sectional sample of 232 medium-sized Singaporean firms. It is hypothesized that MACSs change affects performance but not directly. Instead, this relationship is mediated by managerial- relevant information (MRI) that is impacted by MACSs change, which, in turn, enhances performance. Task uncertainty is expected to moderate the intervening linkages. |
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