The effects of management accounting systems, perceived environmental uncertainty and decentralization on managerial performance: A test of three-way interaction

This study reports the findings of an empirical study that investigated changes in five major management accounting system components (MASCs) and their linkages to the external environment and managerial performance.  Responses from 116 Singaporean CFOs located in small- to medium-sized manufacturing and industrial firms were used to test the primary hypothesis that perceived environmental uncertainty (PEU) moderates the MASCs change–performance relationship.  Positive evidence permitted subsequent analysis showing that different configurations of MASCs change enhanced CFO performance under both low and high levels of PEU.  Further statistical evidence demonstrated that it is changes in specific components, matched with specific levels of PEU, which is responsible for improved performance.  When PEU is low, a ‘defensive’ pattern of MASCs change emerged, dominated by more importance placed on emphasizing planning systems changes and de-emphasizing costing systems changes. Under conditions of high PEU, an ‘aggressive’ pattern of change was revealed, characterized by more primacy given to emphasizing novel changes to decision making systems while de-emphasizing changes to reward and bonus systems.

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Sumber Daya Manusia, Teknologi Informasi, Sistem Akuntansi Manajemen dan Kinerja Manajerial UMKM dengan Ketidakpastian Lingkungan sebagai Variabel Moderasi

E-Jurnal Akuntansi ◽

10.24843/eja.2021.v31.i11.p19 ◽

2021 ◽

Vol 31 (11) ◽

pp. 2923

Author(s):

Zainal Abidin ◽

Lalu M. Furkan ◽

Embun Suryani

Keyword(s):

Information Technology ◽

Human Resources ◽

Technology Management ◽

Management Accounting ◽

Environmental Uncertainty ◽

Accounting System ◽

Information Technology Management ◽

Accounting Systems ◽

Managerial Performance ◽

Management Accounting Systems

This study aims to analyze the effect of human resources, information technology, management accounting systems on managerial performance with environmental uncertainty as moderating. The research population was all 116 Pharmacy managers/owners in Mataram City. In this study, only two hypotheses were accepted, namely the second and third hypotheses, besides that the hypothesis was rejected. The results showed that human resources had a negative and insignificant effect on managerial performance at the Mataram City Pharmacy, while Information Technology and Management Accounting Systems had a positive and significant effect on managerial performance. Meanwhile, environmental uncertainty does not strengthen or weaken the influence of human resources, information technology and management accounting systems on managerial performance. Keywords : Human Resources; Information Technology; Management Accounting System; Environmental Uncertainty; Managerial Performance.

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Management accounting systems, perceived environmental uncertainty and organization structure: An empirical investigation

Accounting Organizations and Society ◽

10.1016/0361-3682(84)90028-x ◽

1984 ◽

Vol 9 (1) ◽

pp. 33-47 ◽

Cited By ~ 372

Author(s):

Lawrence A. Gordon ◽

V.K. Narayanan

Keyword(s):

Empirical Investigation ◽

Management Accounting ◽

Environmental Uncertainty ◽

Organization Structure ◽

Accounting Systems ◽

Management Accounting Systems ◽

Perceived Environmental Uncertainty

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Peran Karakteristik Sistem Akuntansi Manajemen Sebagai Mediator Hubungan Antara Ketidakpastian Lingkungan Dengan Kinerja Manajerial

Jurnal Reviu Akuntansi dan Keuangan ◽

10.22219/jrak.v2i2.1077 ◽

2012 ◽

Vol 2 (2) ◽

Author(s):

Ifah Lathifah

Keyword(s):

Management Accounting ◽

Environmental Uncertainty ◽

Positive Influence ◽

Partial Least Square ◽

Performance Characteristics ◽

Accounting System ◽

Accounting Systems ◽

Managerial Performance ◽

Management Accounting Systems ◽

Management Accounting System

This study examines the influence of environmental uncertainty on managerial performance characteristics of management accounting system as an intervening variable. This research is an empirical study with convenience sampling techniques in data collection. Data obtained by surveying 112 respondents branch heads / managers of Indonesian banks. Data were analyzed by using Structural Equation Model (SEM) with program PLS (Partial Least Square). The result of three hypotheses (H1, H2, and H3) that have been proposed two hypothesis are hypothesis 1 and hypothesis 2 accepted; that environmental uncertainty has positive influence on the characteristics of management accounting systems, and characteristics of management accounting system has positive influence on managerial performance. One hypothesis (H3) is rejected, namely: environmental uncertainty has no effect on managerial performance characteristics of management accounting systems as intervening variable

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PERANAN GAYA KEPEMIMPtINAN TERHADAP KINERJA MANAJERIAL DENGAN VARIABEL MODERASI SISTEM AKUNTANSI MANAJEMEN, STRATEGI BISNIS DAN KETIDAKPASTIAN LINGKUNGAN

Jurnal Ihtiyath ◽

10.32505/ihtiyath.v2i1.686 ◽

2018 ◽

Vol 2 (1) ◽

Author(s):

Purwo Hadi Sukmana ◽

Iman Harymawan

Keyword(s):

Leadership Style ◽

Business Strategy ◽

Management Accounting ◽

Environmental Uncertainty ◽

Business Strategies ◽

Accounting System ◽

Accounting Systems ◽

Managerial Performance ◽

Management Accounting Systems ◽

Management Accounting System

ABSTRACT The success of a leader can be seen from the ability of a leader to be the trigger he leads by creating conducive working conditions so as to increase progress and increase capacity which results in a positive influence on human resources led in running work in the direction of achieving organizational goals. This study uses moderating variables of management accounting systems, business strategies and environmental uncertainties that can encourage leadership styles for optimal managerial performance. This study uses hyphotheses testing study with a method of collecting data through questionnaires distributed to respondents managers at pharmaceutical distributors spread across Sidoarjo and Surabaya. This study resulted that leadership style had a significant effect on managerial performance, but for variable interactions (moderation) of business strategies, management accounting systems and environmental uncertainties did not provide a moderating effect on the relationship of leadership style to managerial performance. This is because pharmaceutical distributors are an agency that has an optimal business strategy and management accounting system. The environmental uncertainty of companies engaged in this sector also does not have a significant impact on the sustainability of the organization, because medical needs, whether medicine or medical devices, are a major need for the health unit and the Indonesian community, of course.Keywords: leadership style, business strategy, management accounting system, environmental uncertainty, managerial performance

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Job‐Relevant Information and its Role with Task Uncertainty and Management Accounting Systems on Managerial Performance

Pacific Accounting Review ◽

10.1108/01140580410818496 ◽

2004 ◽

Vol 16 (2) ◽

pp. 1-22 ◽

Cited By ~ 6

Author(s):

Vincent K. Chong

Keyword(s):

Management Accounting ◽

Relevant Information ◽

Accounting Systems ◽

Managerial Performance ◽

Management Accounting Systems ◽

Task Uncertainty

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Management accounting systems effectiveness, perceived environmental uncertainty and enterprise risk management: evidence from Jordan

Journal of Accounting & Organizational Change ◽

10.1108/jaoc-10-2020-0165 ◽

2021 ◽

Vol ahead-of-print (ahead-of-print) ◽

Author(s):

Malik Muneer Abu Afifa ◽

Isam Saleh

Keyword(s):

Direct Relationship ◽

Management Accounting ◽

Enterprise Risk Management ◽

Accounting Systems ◽

Content Type ◽

Management Accounting Systems ◽

Enterprise Risk ◽

Systems Effectiveness ◽

Perceived Environmental Uncertainty ◽

The Relationship

Purpose This study aims to investigate the direct relationship between management accounting systems effectiveness (MASE) and enterprise risk management (ERM). In addition, it aims to investigate the interaction (moderating) effect of each of the four informational characteristics of MASE and each of the three components of perceived environmental uncertainty (PEU) on ERM, using empirical evidence from the developing country's Jordanian market. Design/methodology/approach The study population includes all Jordanian companies listed on the Amman Stock Exchange at the end of 2019, and the study sample consists of all these companies (complete surveying – census population). This study chooses a quantitative method through a survey design approach using questionnaire as the best method for data collection. Findings The summation of the relationship and interaction effects (moderation) examined by this study are as follows: three of the four informational characteristics of MASE, namely, a broadness of scope, an aggregation and an integration, have a positive direct relationship with ERM. The characteristic ‘timeliness’ has non-significant negative relationship with ERM. Additionally, the interaction (moderating) effect of higher levels of two informational characteristics of MASE, namely, a timeliness and an aggregation and higher level of perceived competitor uncertainty, will result in a higher ERM implementation. Research limitations/implications The results of this study have significant ramifications for numerous companies, administrators and interested parties, as they may allow them to build and sustain effective accounting processes for management. These results support adopting sophisticated management accounting systems (MASs) instead of traditional systems in the companies to help them in improving the information quality and control levels, as well as reducing the risks by implementation of ERM. In addition, to ensure that companies are confronted with the environmental factors they face. The results of the present study will enable administrators to develop a deeper understanding of such management accounting systems. Originality/value To the best of the knowledge, this is the first study of Jordan to investigate the relationship between MASE and ERM, moderated by PEU. As such, the study raises significant findings, drawing attention to MASs and their role in Jordan.

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