Perceived usefulness of Management Accounting system, budget participation, individual accountability and managerial performance : a study on Malaysian local authority

2006 ◽  
Vol 3 (2) ◽  
pp. 71
Author(s):  
Sharifah Fadzlon Syed Abd Hamid
Keyword(s):  
Direct Effect ◽  
Local Authority ◽  
Management Accounting ◽  
Perceived Usefulness ◽  
Accounting System ◽  
Managerial Performance ◽  
Budgetary Participation ◽  
High Level ◽  
Individual Accountability ◽  
Management Accounting System

This paper examined the combined effect of perceived usefulness of Management Accounting System (MAS), budgetary participation and individual accountability on managerial performance. The data was collected using questionnaires addressed to 78 officers from five local authorities. The findings did not support the direct, effect of perceived usefulness of MAS on managerial performance. However, 'the findings revealed that high level of budgetary participation significantly influenced high level managerial performance. Similarly, the results also showed that high perceived level of individual accountability significantly influenced managerial performance.

scholarly journals PENGARUH SISTEM AKUNTANSI MANAJEMEN DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP KINERJA MANAJERIAL PADA PT. ADIRA DINAMIKA MULTI FINANCE TBK KANTOR CABANG JAYAPURA

2021 ◽  
Vol 3 (1) ◽  
pp. 129-144
Author(s):  
Nurul Ilmy M ◽  
Abdul Rahman Mus ◽  
Hamzah Ahmad
Keyword(s):  
Management Accounting ◽  
Environmental Uncertainty ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Accounting System ◽  
Managerial Performance ◽  
System A ◽  
And Performance ◽  
Branch Office ◽  
Management Accounting System

author has the objective to determine the effect of management accounting system and environmental uncertainty on managerial performance on PT Adira Dinamika Multifinance Tbk Branch Office Jayapura. The hypothesis of this study is: Suspected of management accounting system and environmental uncertainty have a significant impact on the performance of managerial on On Adira Dinamika Multifinance Tbk Branch Office Jayapura.  The data required in this study is primary data in the form of respondents’ assessment of management accounting system, environmental uncertainty and performance of managerial. Data collection methods used in this study is the questionnaire as well as a literature review on the books related to the subject matter covered. Data analysis techniques used by Multiple Linear Regression Test, t test, F test, Coefficient of Determination Test.  The results of this study indicate: (1) management accounting system a positively and significantly effect on the managerial performance; and (2) environmental uncertainty a positively and significantly effect on the managerial performance.Keyword: Management Accounting System, Environmental Uncertainty and Managerial Performance 

scholarly journals Total Quality Management (TQM), Management Accounting System, Islamic Leadership Style, Organizational Commitment, and Managerial Performance

2020 ◽  
Vol 5 (2) ◽  
pp. 66-86
Author(s):  
Arum Indrasari ◽  
Justika Citra Apriliana Rosi
Keyword(s):  
Organizational Commitment ◽  
Quality Management ◽  
Total Quality Management ◽  
Leadership Style ◽  
Management Accounting ◽  
Accounting System ◽  
Total Quality ◽  
Managerial Performance ◽  
Islamic Leadership ◽  
Management Accounting System

Objective – This paper aims to examine the association of total quality management (TQM), management accounting system, Islamic leadership style, organizational commitment, and managerial performance. Methodology/Technique – The authors use distributed and collected examination methods employing a purposive sampling techniques. The subject of this study was managers or someone who holds structural position at Islamic based private universities in Yogyakarta with a total number of respondents of 104. The data was obtained from questionnaires. The analytical method used was simple regression analysis and moderated regression analysis. Findings – The results show that that Total Quality Management (TQM) has a positive significant effect on Managerial Performance. Thereafter, the results of the moderated regression analysis, the Performance Measurement System, Reward System, Islamic Leadership Style, and Organizational Commitment are the moderating variable that moderate or strengthen the relationship between Total Quality Management (TQM) towards Managerial Performance. Originality/value – Previous studies have focussed mainly on Islamic based private universities in Yogyakarta. This study examines the effect of management accounting system, Islamic leadership style, and organizational commitment on the association of total quality management and managerial performance, which has been rarely examined in previous studies. Type of Paper: Empirical. JEL Classification: M41, M49. Keywords: Islamic Leadership Style; Organizational Commitment; Performance Measurement System; Rewards System; Total Quality Management. Reference to this paper should be made as follows: Indrasari, A; Rosi, J.C.A. 2020. Total Quality Management (TQM), Management Accounting System, Islamic Leadership Style, Organizational Commitment, and Managerial Performance, Acc. Fin. Review 5 (2): 82 – 102. https://doi.org/10.35609/afr.2020.5.2(4)

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

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

scholarly journals Intention for Adopting Management Accounting System: An Empirical Research of Exploration to Public Non-business Generating Agencies

2019 ◽  
Vol 8 (3S2) ◽  
pp. 343-351
Keyword(s):  
Factor Analysis ◽  
Structural Equation ◽  
Structural Equation Models ◽  
Management Accounting ◽  
Group Analysis ◽  
Ease Of Use ◽  
Perceived Usefulness ◽  
Primary Data ◽  
Accounting System ◽  
Management Accounting System

This research was modeled to examine and validate the components and factors which affected the intention to adopt (ITA) management accounting system (MAS) among public non-income generating agencies (PNGA) in Vietnam. The study employed primary data from a survey of 436 accountants working in these entities. Quantitative analysis methods applied to test the hypothesis in the research included Cronbach's Alpha reliability analysis, Exploratory Factor Analysis (EFA), Confirmatory Factor Analysis (CFA), and Structural Equation Models (SEM). The main consequences demonstrated that perceived usefulness (PU), perceived ease of use (PEOU), perceived financial cost (PFC) played important roles in affecting ITA of MAS. In addition, multiple group analysis (MGA) of SEM was pointed to test the moderation effect of leadership on the relationship between PU, PEOU, PFC and ITA. Despite some limitations, the findings of this research not only serve as a reference for PNGAs in case of applying MAS through better understanding about the motivation and barriers in MAS implementation but also for the providers in seeking an effective way to approach the basic need of potential customers.

scholarly journals Business Ethics Perception as Moderating Variable on the Influence of Management Accounting System to Managerial Performance (Study at PT Bank Mandiri (Persero), Tbk.)

2018 ◽  
Vol 7 (4.34) ◽  
pp. 277
Author(s):  
Veronica Christina ◽  
Mohd Haizam Mohd Saudi ◽  
Silviana . ◽  
Nina Nurani ◽  
Obsatar Sinaga
Keyword(s):  
Business Ethics ◽  
Management Accounting ◽  
Accounting System ◽  
Performance Study ◽  
Accounting Systems ◽  
Managerial Performance ◽  
Management Accounting Systems ◽  
The City ◽  
Management Accounting System

This study aims to determine the effect of management accounting systems on managerial performance with business ethics perception as a moderating variable in PT Bank Mandiri (Persero) Tbk. The populations in this study were top, middle and lower managers who were responsible for the performance of ten branch offices of PT Bank Mandiri (Persero) Tbk in the city of Bandung and the population was 80 people. The results showed that business ethics perception was able to moderate the influence of management accounting systems on managerial performance.  

scholarly journals The role of business strategies, environmental uncertainty and decentralization as moderating the effect of management accounting systems on managerial performance

2019 ◽  
Vol 6 (3) ◽  
pp. 37-45
Author(s):  
Ni Ketut Ayuk Kesumawati ◽  
I.G.A. Made Asri Dwija Putri ◽  
A.A.N.B. Dwirandra
Keyword(s):  
Business Strategy ◽  
Management Accounting ◽  
Linear Regression Analysis ◽  
Environmental Uncertainty ◽  
Business Strategies ◽  
Primary Data ◽  
Accounting System ◽  
Managerial Performance ◽  
Travel Agent ◽  
Management Accounting System

The data of this research is primary data and data collection is done through a questionnaire. While the data analysis used include classical assumption test, linear regression analysis, and partial test. Based on the results of the research can be seen that (1) Management accounting system significant effect on managerial performance This means that with the application of an adequate accounting system will improve managerial performance in Travel Agent Services Company in Bali, (2) Business strategy moderate the influence of management accounting system on managerial performance, This means that the use of appropriate business strategies tend to be prospective, will play a role in strengthening the influence of the application of management accounting system to the managerial performance of Travel Agent Services Company in Bali, (3) Environmental uncertainty moderate the influence of management accounting system on managerial performance, meaning that environmental uncertainty will strengthen the influence implementation of management accounting system to managerial performance of Travel Agent Services Company in Bali, (4) Decentralization moderate the influence of management accounting system on managerial performance, It means that decentralization can strengthen the influence of application of system management accounting on managerial performance of Travel Agent Services Company in Bali.

Sign in / Sign up

Export Citation Format

Share Document