The Effects of Management Accounting Systems and Environmental Uncertainty on Small Business Managers' Performance

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

Accounting Organizations and Society ◽

10.1016/0361-3682(94)90005-1 ◽

1994 ◽

Vol 19 (4-5) ◽

pp. 413-426 ◽

Cited By ~ 149

Author(s):

Ferdinand A. Gul ◽

Yew Ming Chia

Keyword(s):

Management Accounting ◽

Environmental Uncertainty ◽

Accounting Systems ◽

Managerial Performance ◽

Management Accounting Systems ◽

Perceived Environmental Uncertainty

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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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Management Accounting Systems, Top Management Teams, and Sustainable Knowledge Acquisition: Effects on Performance

Sustainability ◽

10.3390/su12052132 ◽

2020 ◽

Vol 12 (5) ◽

pp. 2132

Author(s):

Andrés F. Ugalde Vásquez ◽

David Naranjo-Gil

Keyword(s):

Firm Performance ◽

Knowledge Acquisition ◽

Management Accounting ◽

Top Management Teams ◽

Management Teams ◽

Mediating Effect ◽

Top Management ◽

Accounting Systems ◽

Management Accounting Systems ◽

Acquisition Processes

Organizations are increasingly aware of the importance of managing the acquisition processes of new and sustainable knowledge, which allows them to increase performance. These knowledge-acquisition processes require top management teams to focus on the external environment to search for sustainable opportunities and initiatives. This spurs top teams to make strategic decisions that require more comprehensive managerial information, which is provided by management accounting systems. Our research analyzes how top management team composition facilitates the acquisition of new knowledge. Our management accounting paper also analyzes the mediating effect of the interactive use of management accounting systems (MASs) and their impact on sustainable firm performance. A survey was conducted among the main manufacturer firms in the Republic of Ecuador. Results were analyzed by using the partial least squares methodology, and they showed a positive effect for the interactive use of management accounting systems on sustainable knowledge-acquisition processes. Results also showed that knowledge acquisition increased firm performance through an interactive use of MASs.

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