THE USEFULNESS OF MANAGEMENT ACCOUNTING SYSTEMS, FUNCTIONAL DIFFERENTIATION AND MANAGERIAL EFFECTIVENESS

Mia, Lokman and CHENHALL, ROBERT H. (1994) THE USEFULNESS OF MANAGEMENT ACCOUNTING SYSTEMS, FUNCTIONAL DIFFERENTIATION AND MANAGERIAL EFFECTIVENESS. The Usefulness Of Management Accounting Systems, Fuctional Differentiation and Managerial Effectiveness, Vol.19. (1). pp. 1-13. ISSN 0361-3682/94 $6.00+.00

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Abstract

~tis study examines the role of broad scope information, made available by management accouming system* (MAS), in enchanging mamgerial performance. It is proposed that differentiation of activities into area such us marketing and production in an organizational response to manage uncertainty. The paper argues that such different of activities moderates the association between the extent to which managers use broad scope MAS information and peffornmnce. A study off 75 managers indicated that the association between the extent of use of broad scope MAS inf0rmmion and performance was strottger for managers of marketing than production activities.

Item Type:Article
Subjects:H Social Sciences > HB Economic Theory
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:2426
Deposited By:Mr. Doktor Ilmu Ekonomi Admin
Deposited On:08 Dec 2009 13:40
Last Modified:08 Dec 2009 13:40

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